Mẫu 1040 Hướng dẫn về Bảng Tín Thuế và Thu Nhập Lãi
2021 Hướng dẫn 1040 BẢNG TÍN DỤNG THUẾ VÀ THU NHẬP KIẾM ĐƯỢC
1040 BẢNG TÍN DỤNG THUẾ VÀ THU NHẬP KIẾM ĐƯỢC,
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- Mẫu 1040 - 2021 Mẫu 1040
1040and
TAX YEAR
R
2023
1040-SR
NOTE: THIS BOOKLET DOES NOT
CONTAIN ANY TAX FORMS.
TAX AND EARNED INCOME CREDIT TABLES
This booklet only contains Tax and Earned Income
Credit Tables from the Instructions for Form 1040
(and 1040-SR).
FreeFile is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It’s fast, simple, and secure. Go to IRS.gov/Payments.
Aug 22, 2023
Cat. No. 24327A
See the instructions for line 16 to see if you must use the
Tax Table below to figure your tax.
2023
Sample Table
!
At
But
Single Married Married Head
ꢀling ꢀling of a
Tax Table
CAUTION
Least Less
Than
jointly* sepa- house-
rately
hold
Example. A married couple are filing a joint return. Their taxable
Your tax is—
25,200 25,250 2,807 2,587 2,807 2,713
income on Form 1040, line 15, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for 25,250 25,300 2,813 2,593 2,813 2,719
25,300 25,350 2,819 2,599 2,819 2,725
married filing jointly and read down the column. The amount shown
25,350 25,400 2,825 2,605 2,825 2,731
where the taxable income line and filing status column meet is
$2,599. This is the tax amount they should enter in the entry space
on Form 1040, line 16.
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
0
5
5
15
25
50
75
0
1
2
4
6
0
1
2
4
6
0
1
2
4
6
0
1
2
4
6
1,000
2,000
15
25
50
1,000
1,025
1,050
1,075
1,100
1,125
101
101
104
106
109
111
101
101
2,000
2,025
2,050
2,075
2,100
2,125
201
201
204
206
209
211
201
201
1,025
104
106
109
111
104
106
109
111
104
106
109
111
2,025
204
206
209
211
204
206
209
211
204
206
209
211
75
100
125
150
175
200
9
9
11
14
16
19
9
11
14
16
19
9
1,050
1,075
1,100
2,050
2,075
2,100
100
125
150
175
11
14
16
19
11
14
16
19
1,125
1,150
1,175
1,200
1,225
1,150
1,175
1,200
1,225
1,250
114
116
119
121
124
114
116
119
121
124
114
116
119
121
124
114
116
119
121
124
2,125
2,150
2,175
2,200
2,225
2,150
2,175
2,200
2,225
2,250
214
216
219
221
224
214
216
219
221
224
214
216
219
221
224
214
216
219
221
224
200
225
250
275
300
225
250
275
300
325
21
24
26
29
31
21
24
26
29
31
21
24
26
29
31
21
24
26
29
31
1,250
1,275
1,300
1,325
1,350
1,275
1,300
1,325
1,350
1,375
126
129
131
134
136
126
129
131
134
136
126
129
131
134
136
126
129
131
134
136
2,250
2,275
2,300
2,325
2,350
2,275
2,300
2,325
2,350
2,375
226
229
231
234
236
226
229
231
234
236
226
229
231
234
236
226
229
231
234
236
325
350
375
400
425
350
375
400
425
450
34
36
39
41
44
34
36
39
41
44
34
36
39
41
44
34
36
39
41
44
1,375
1,400
1,425
1,450
1,475
1,400
1,425
1,450
1,475
1,500
139
141
144
146
149
139
141
144
146
149
139
141
144
146
149
139
141
144
146
149
2,375
2,400
2,425
2,450
2,475
2,400
2,425
2,450
2,475
2,500
239
241
244
246
249
239
241
244
246
249
239
241
244
246
249
239
241
244
246
249
450
475
500
525
550
475
500
525
550
575
46
49
51
54
56
46
49
51
54
56
46
49
51
54
56
46
49
51
54
56
1,500
1,525
1,550
1,575
1,600
1,525
1,550
1,575
1,600
1,625
151
154
156
159
161
151
154
156
159
161
151
154
156
159
161
151
154
156
159
161
2,500
2,525
2,550
2,575
2,600
2,525
2,550
2,575
2,600
2,625
251
254
256
259
261
251
254
256
259
261
251
254
256
259
261
251
254
256
259
261
575
600
625
650
675
600
625
650
675
700
59
61
64
66
69
59
61
64
66
69
59
61
64
66
69
59
61
64
66
69
1,625
1,650
1,675
1,700
1,725
1,650
1,675
1,700
1,725
1,750
164
166
169
171
174
164
166
169
171
174
164
166
169
171
174
164
166
169
171
174
2,625
2,650
2,675
2,700
2,725
2,650
2,675
2,700
2,725
2,750
264
266
269
271
274
264
266
269
271
274
264
266
269
271
274
264
266
269
271
274
700
725
750
775
800
725
750
775
800
825
71
74
76
79
81
71
74
76
79
81
71
74
76
79
81
71
74
76
79
81
1,750
1,775
1,800
1,825
1,850
1,775
1,800
1,825
1,850
1,875
176
179
181
184
186
176
179
181
184
186
176
179
181
184
186
176
179
181
184
186
2,750
2,775
2,800
2,825
2,850
2,775
2,800
2,825
2,850
2,875
276
279
281
284
286
276
279
281
284
286
276
279
281
284
286
276
279
281
284
286
825
850
875
900
925
850
875
900
925
950
84
86
89
91
94
84
86
89
91
94
84
86
89
91
94
84
86
89
91
94
1,875
1,900
1,925
1,950
1,975
1,900
1,925
1,950
1,975
2,000
189
191
194
196
199
189
191
194
196
199
189
191
194
196
199
189
191
194
196
199
2,875
2,900
2,925
2,950
2,975
2,900
2,925
2,950
2,975
3,000
289
291
294
296
299
289
291
294
296
299
289
291
294
296
299
289
291
294
296
299
950
975
975
96
99
96
99
96
99
96
99
1,000
(Continued)
* This column must also be used by a qualifying surviving spouse.
3
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
3,000
6,000
9,000
3,000
3,050
3,100
3,150
3,200
3,250
303
303
308
313
318
323
303
303
6,000
6,050
6,100
6,150
6,200
6,250
603
603
608
613
618
623
603
603
9,000
9,050
9,100
9,150
9,200
9,250
903
903
908
913
918
923
903
903
3,050
308
313
318
323
308
313
318
323
308
313
318
323
6,050
608
613
618
623
608
613
618
623
608
613
618
623
9,050
908
913
918
923
908
913
918
923
908
913
918
923
3,100
3,150
3,200
6,100
6,150
6,200
9,100
9,150
9,200
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
328
333
338
343
348
328
333
338
343
348
328
333
338
343
348
328
333
338
343
348
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
628
633
638
643
648
628
633
638
643
648
628
633
638
643
648
628
633
638
643
648
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
928
933
938
943
948
928
933
938
943
948
928
933
938
943
948
928
933
938
943
948
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
353
358
363
368
373
353
358
363
368
373
353
358
363
368
373
353
358
363
368
373
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
653
658
663
668
673
653
658
663
668
673
653
658
663
668
673
653
658
663
668
673
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
953
958
963
968
973
953
958
963
968
973
953
958
963
968
973
953
958
963
968
973
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
378
383
388
393
398
378
383
388
393
398
378
383
388
393
398
378
383
388
393
398
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
678
683
688
693
698
678
683
688
693
698
678
683
688
693
698
678
683
688
693
698
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
978
983
988
993
998
978
983
988
993
998
978
983
988
993
998
978
983
988
993
998
4,000
7,000
10,000
4,000
4,050
4,100
4,150
4,200
4,250
403
408
413
418
423
403
408
413
418
423
403
408
413
418
423
403
408
413
418
423
7,000
7,050
7,100
7,150
7,200
7,250
703
708
713
718
723
703
708
713
718
723
703
708
713
718
723
703
708
713
718
723
10,000
10,050
10,100
10,150
10,200
10,250
1,003
1,008
1,013
1,018
1,023
1,003
1,008
1,013
1,018
1,023
1,003
1,008
1,013
1,018
1,023
1,003
1,008
1,013
1,018
1,023
4,050
4,100
4,150
4,200
7,050
7,100
7,150
7,200
10,050
10,100
10,150
10,200
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
428
433
438
443
448
428
433
438
443
448
428
433
438
443
448
428
433
438
443
448
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
728
733
738
743
748
728
733
738
743
748
728
733
738
743
748
728
733
738
743
748
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
1,028
1,033
1,038
1,043
1,048
1,028
1,033
1,038
1,043
1,048
1,028
1,033
1,038
1,043
1,048
1,028
1,033
1,038
1,043
1,048
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
453
458
463
468
473
453
458
463
468
473
453
458
463
468
473
453
458
463
468
473
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
753
758
763
768
773
753
758
763
768
773
753
758
763
768
773
753
758
763
768
773
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
1,053
1,058
1,063
1,068
1,073
1,053
1,058
1,063
1,068
1,073
1,053
1,058
1,063
1,068
1,073
1,053
1,058
1,063
1,068
1,073
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
478
483
488
493
498
478
483
488
493
498
478
483
488
493
498
478
483
488
493
498
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
778
783
788
793
798
778
783
788
793
798
778
783
788
793
798
778
783
788
793
798
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
1,078
1,083
1,088
1,093
1,098
1,078
1,083
1,088
1,093
1,098
1,078
1,083
1,088
1,093
1,098
1,078
1,083
1,088
1,093
1,098
5,000
8,000
11,000
5,000
5,050
5,100
5,150
5,200
5,250
503
508
513
518
523
503
508
513
518
523
503
508
513
518
523
503
508
513
518
523
8,000
8,050
8,100
8,150
8,200
8,250
803
808
813
818
823
803
808
813
818
823
803
808
813
818
823
803
808
813
818
823
11,000
11,050
11,100
11,150
11,200
11,250
1,103
1,109
1,115
1,121
1,127
1,103
1,108
1,113
1,118
1,123
1,103
1,109
1,115
1,121
1,127
1,103
1,108
1,113
1,118
1,123
5,050
5,100
5,150
5,200
8,050
8,100
8,150
8,200
11,050
11,100
11,150
11,200
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
528
533
538
543
548
528
533
538
543
548
528
533
538
543
548
528
533
538
543
548
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
828
833
838
843
848
828
833
838
843
848
828
833
838
843
848
828
833
838
843
848
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
1,133
1,139
1,145
1,151
1,157
1,128
1,133
1,138
1,143
1,148
1,133
1,139
1,145
1,151
1,157
1,128
1,133
1,138
1,143
1,148
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
553
558
563
568
573
553
558
563
568
573
553
558
563
568
573
553
558
563
568
573
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
853
858
863
868
873
853
858
863
868
873
853
858
863
868
873
853
858
863
868
873
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
1,163
1,169
1,175
1,181
1,187
1,153
1,158
1,163
1,168
1,173
1,163
1,169
1,175
1,181
1,187
1,153
1,158
1,163
1,168
1,173
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
578
583
588
593
598
578
583
588
593
598
578
583
588
593
598
578
583
588
593
598
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
878
883
888
893
898
878
883
888
893
898
878
883
888
893
898
878
883
888
893
898
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
1,193
1,199
1,205
1,211
1,217
1,178
1,183
1,188
1,193
1,198
1,193
1,199
1,205
1,211
1,217
1,178
1,183
1,188
1,193
1,198
(Continued)
* This column must also be used by a qualifying surviving spouse.
4
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
12,000
15,000
18,000
12,000
12,050
12,100
12,150
12,200
12,250
1,223
1,229
1,235
1,241
1,247
1,203
1,208
1,213
1,218
1,223
1,223
1,203
1,208
1,213
1,218
1,223
15,000
15,050
15,100
15,150
15,200
15,250
1,583
1,589
1,595
1,601
1,607
1,503
1,508
1,513
1,518
1,523
1,583
1,503
1,508
1,513
1,518
1,523
18,000
18,050
18,100
18,150
18,200
18,250
1,943
1,949
1,955
1,961
1,967
1,803
1,808
1,813
1,818
1,823
1,943
1,849
1,855
1,861
1,867
1,873
12,050
1,229
1,235
1,241
1,247
15,050
1,589
1,595
1,601
1,607
18,050
1,949
1,955
1,961
1,967
12,100
12,150
12,200
15,100
15,150
15,200
18,100
18,150
18,200
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
1,253
1,259
1,265
1,271
1,277
1,228
1,233
1,238
1,243
1,248
1,253
1,259
1,265
1,271
1,277
1,228
1,233
1,238
1,243
1,248
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
1,613
1,619
1,625
1,631
1,637
1,528
1,533
1,538
1,543
1,548
1,613
1,619
1,625
1,631
1,637
1,528
1,533
1,538
1,543
1,548
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
1,973
1,979
1,985
1,991
1,997
1,828
1,833
1,838
1,843
1,848
1,973
1,979
1,985
1,991
1,997
1,879
1,885
1,891
1,897
1,903
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
1,283
1,289
1,295
1,301
1,307
1,253
1,258
1,263
1,268
1,273
1,283
1,289
1,295
1,301
1,307
1,253
1,258
1,263
1,268
1,273
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
1,643
1,649
1,655
1,661
1,667
1,553
1,558
1,563
1,568
1,573
1,643
1,649
1,655
1,661
1,667
1,553
1,558
1,563
1,568
1,573
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
2,003
2,009
2,015
2,021
2,027
1,853
1,858
1,863
1,868
1,873
2,003
2,009
2,015
2,021
2,027
1,909
1,915
1,921
1,927
1,933
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
1,313
1,319
1,325
1,331
1,337
1,278
1,283
1,288
1,293
1,298
1,313
1,319
1,325
1,331
1,337
1,278
1,283
1,288
1,293
1,298
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
1,673
1,679
1,685
1,691
1,697
1,578
1,583
1,588
1,593
1,598
1,673
1,679
1,685
1,691
1,697
1,579
1,585
1,591
1,597
1,603
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
2,033
2,039
2,045
2,051
2,057
1,878
1,883
1,888
1,893
1,898
2,033
2,039
2,045
2,051
2,057
1,939
1,945
1,951
1,957
1,963
13,000
16,000
19,000
13,000
13,050
13,100
13,150
13,200
13,250
1,343
1,349
1,355
1,361
1,367
1,303
1,308
1,313
1,318
1,323
1,343
1,349
1,355
1,361
1,367
1,303
1,308
1,313
1,318
1,323
16,000
16,050
16,100
16,150
16,200
16,250
1,703
1,709
1,715
1,721
1,727
1,603
1,608
1,613
1,618
1,623
1,703
1,709
1,715
1,721
1,727
1,609
1,615
1,621
1,627
1,633
19,000
19,050
19,100
19,150
19,200
19,250
2,063
2,069
2,075
2,081
2,087
1,903
1,908
1,913
1,918
1,923
2,063
2,069
2,075
2,081
2,087
1,969
1,975
1,981
1,987
1,993
13,050
13,100
13,150
13,200
16,050
16,100
16,150
16,200
19,050
19,100
19,150
19,200
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
1,373
1,379
1,385
1,391
1,397
1,328
1,333
1,338
1,343
1,348
1,373
1,379
1,385
1,391
1,397
1,328
1,333
1,338
1,343
1,348
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
1,733
1,739
1,745
1,751
1,757
1,628
1,633
1,638
1,643
1,648
1,733
1,739
1,745
1,751
1,757
1,639
1,645
1,651
1,657
1,663
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
2,093
2,099
2,105
2,111
2,117
1,928
1,933
1,938
1,943
1,948
2,093
2,099
2,105
2,111
2,117
1,999
2,005
2,011
2,017
2,023
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
1,403
1,409
1,415
1,421
1,427
1,353
1,358
1,363
1,368
1,373
1,403
1,409
1,415
1,421
1,427
1,353
1,358
1,363
1,368
1,373
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
1,763
1,769
1,775
1,781
1,787
1,653
1,658
1,663
1,668
1,673
1,763
1,769
1,775
1,781
1,787
1,669
1,675
1,681
1,687
1,693
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
2,123
2,129
2,135
2,141
2,147
1,953
1,958
1,963
1,968
1,973
2,123
2,129
2,135
2,141
2,147
2,029
2,035
2,041
2,047
2,053
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
1,433
1,439
1,445
1,451
1,457
1,378
1,383
1,388
1,393
1,398
1,433
1,439
1,445
1,451
1,457
1,378
1,383
1,388
1,393
1,398
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
1,793
1,799
1,805
1,811
1,817
1,678
1,683
1,688
1,693
1,698
1,793
1,799
1,805
1,811
1,817
1,699
1,705
1,711
1,717
1,723
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
2,153
2,159
2,165
2,171
2,177
1,978
1,983
1,988
1,993
1,998
2,153
2,159
2,165
2,171
2,177
2,059
2,065
2,071
2,077
2,083
14,000
17,000
20,000
14,000
14,050
14,100
14,150
14,200
14,250
1,463
1,469
1,475
1,481
1,487
1,403
1,408
1,413
1,418
1,423
1,463
1,469
1,475
1,481
1,487
1,403
1,408
1,413
1,418
1,423
17,000
17,050
17,100
17,150
17,200
17,250
1,823
1,829
1,835
1,841
1,847
1,703
1,708
1,713
1,718
1,723
1,823
1,829
1,835
1,841
1,847
1,729
1,735
1,741
1,747
1,753
20,000
20,050
20,100
20,150
20,200
20,250
2,183
2,189
2,195
2,201
2,207
2,003
2,008
2,013
2,018
2,023
2,183
2,189
2,195
2,201
2,207
2,089
2,095
2,101
2,107
2,113
14,050
14,100
14,150
14,200
17,050
17,100
17,150
17,200
20,050
20,100
20,150
20,200
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
1,493
1,499
1,505
1,511
1,517
1,428
1,433
1,438
1,443
1,448
1,493
1,499
1,505
1,511
1,517
1,428
1,433
1,438
1,443
1,448
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
1,853
1,859
1,865
1,871
1,877
1,728
1,733
1,738
1,743
1,748
1,853
1,859
1,865
1,871
1,877
1,759
1,765
1,771
1,777
1,783
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
2,213
2,219
2,225
2,231
2,237
2,028
2,033
2,038
2,043
2,048
2,213
2,219
2,225
2,231
2,237
2,119
2,125
2,131
2,137
2,143
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
1,523
1,529
1,535
1,541
1,547
1,453
1,458
1,463
1,468
1,473
1,523
1,529
1,535
1,541
1,547
1,453
1,458
1,463
1,468
1,473
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
1,883
1,889
1,895
1,901
1,907
1,753
1,758
1,763
1,768
1,773
1,883
1,889
1,895
1,901
1,907
1,789
1,795
1,801
1,807
1,813
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
2,243
2,249
2,255
2,261
2,267
2,053
2,058
2,063
2,068
2,073
2,243
2,249
2,255
2,261
2,267
2,149
2,155
2,161
2,167
2,173
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
1,553
1,559
1,565
1,571
1,577
1,478
1,483
1,488
1,493
1,498
1,553
1,559
1,565
1,571
1,577
1,478
1,483
1,488
1,493
1,498
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
1,913
1,919
1,925
1,931
1,937
1,778
1,783
1,788
1,793
1,798
1,913
1,919
1,925
1,931
1,937
1,819
1,825
1,831
1,837
1,843
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
2,273
2,279
2,285
2,291
2,297
2,078
2,083
2,088
2,093
2,098
2,273
2,279
2,285
2,291
2,297
2,179
2,185
2,191
2,197
2,203
(Continued)
* This column must also be used by a qualifying surviving spouse.
5
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
21,000
24,000
27,000
21,000
21,050
21,100
21,150
21,200
21,250
2,303
2,309
2,315
2,321
2,327
2,103
2,108
2,113
2,118
2,123
2,303
2,209
2,215
2,221
2,227
2,233
24,000
24,050
24,100
24,150
24,200
24,250
2,663
2,669
2,675
2,681
2,687
2,443
2,449
2,455
2,461
2,467
2,663
2,569
2,575
2,581
2,587
2,593
27,000
27,050
27,100
27,150
27,200
27,250
3,023
3,029
3,035
3,041
3,047
2,803
2,809
2,815
2,821
2,827
3,023
2,929
2,935
2,941
2,947
2,953
21,050
2,309
2,315
2,321
2,327
24,050
2,669
2,675
2,681
2,687
27,050
3,029
3,035
3,041
3,047
21,100
21,150
21,200
24,100
24,150
24,200
27,100
27,150
27,200
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
2,333
2,339
2,345
2,351
2,357
2,128
2,133
2,138
2,143
2,148
2,333
2,339
2,345
2,351
2,357
2,239
2,245
2,251
2,257
2,263
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
2,693
2,699
2,705
2,711
2,717
2,473
2,479
2,485
2,491
2,497
2,693
2,699
2,705
2,711
2,717
2,599
2,605
2,611
2,617
2,623
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
3,053
3,059
3,065
3,071
3,077
2,833
2,839
2,845
2,851
2,857
3,053
3,059
3,065
3,071
3,077
2,959
2,965
2,971
2,977
2,983
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
2,363
2,369
2,375
2,381
2,387
2,153
2,158
2,163
2,168
2,173
2,363
2,369
2,375
2,381
2,387
2,269
2,275
2,281
2,287
2,293
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
2,723
2,729
2,735
2,741
2,747
2,503
2,509
2,515
2,521
2,527
2,723
2,729
2,735
2,741
2,747
2,629
2,635
2,641
2,647
2,653
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
3,083
3,089
3,095
3,101
3,107
2,863
2,869
2,875
2,881
2,887
3,083
3,089
3,095
3,101
3,107
2,989
2,995
3,001
3,007
3,013
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
2,393
2,399
2,405
2,411
2,417
2,178
2,183
2,188
2,193
2,198
2,393
2,399
2,405
2,411
2,417
2,299
2,305
2,311
2,317
2,323
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
2,753
2,759
2,765
2,771
2,777
2,533
2,539
2,545
2,551
2,557
2,753
2,759
2,765
2,771
2,777
2,659
2,665
2,671
2,677
2,683
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
3,113
3,119
3,125
3,131
3,137
2,893
2,899
2,905
2,911
2,917
3,113
3,119
3,125
3,131
3,137
3,019
3,025
3,031
3,037
3,043
22,000
25,000
28,000
22,000
22,050
22,100
22,150
22,200
22,250
2,423
2,429
2,435
2,441
2,447
2,203
2,209
2,215
2,221
2,227
2,423
2,429
2,435
2,441
2,447
2,329
2,335
2,341
2,347
2,353
25,000
25,050
25,100
25,150
25,200
25,250
2,783
2,789
2,795
2,801
2,807
2,563
2,569
2,575
2,581
2,587
2,783
2,789
2,795
2,801
2,807
2,689
2,695
2,701
2,707
2,713
28,000
28,050
28,100
28,150
28,200
28,250
3,143
3,149
3,155
3,161
3,167
2,923
2,929
2,935
2,941
2,947
3,143
3,149
3,155
3,161
3,167
3,049
3,055
3,061
3,067
3,073
22,050
22,100
22,150
22,200
25,050
25,100
25,150
25,200
28,050
28,100
28,150
28,200
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
2,453
2,459
2,465
2,471
2,477
2,233
2,239
2,245
2,251
2,257
2,453
2,459
2,465
2,471
2,477
2,359
2,365
2,371
2,377
2,383
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
2,813
2,819
2,825
2,831
2,837
2,593
2,599
2,605
2,611
2,617
2,813
2,819
2,825
2,831
2,837
2,719
2,725
2,731
2,737
2,743
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
3,173
3,179
3,185
3,191
3,197
2,953
2,959
2,965
2,971
2,977
3,173
3,179
3,185
3,191
3,197
3,079
3,085
3,091
3,097
3,103
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
2,483
2,489
2,495
2,501
2,507
2,263
2,269
2,275
2,281
2,287
2,483
2,489
2,495
2,501
2,507
2,389
2,395
2,401
2,407
2,413
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
2,843
2,849
2,855
2,861
2,867
2,623
2,629
2,635
2,641
2,647
2,843
2,849
2,855
2,861
2,867
2,749
2,755
2,761
2,767
2,773
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
3,203
3,209
3,215
3,221
3,227
2,983
2,989
2,995
3,001
3,007
3,203
3,209
3,215
3,221
3,227
3,109
3,115
3,121
3,127
3,133
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
2,513
2,519
2,525
2,531
2,537
2,293
2,299
2,305
2,311
2,317
2,513
2,519
2,525
2,531
2,537
2,419
2,425
2,431
2,437
2,443
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
2,873
2,879
2,885
2,891
2,897
2,653
2,659
2,665
2,671
2,677
2,873
2,879
2,885
2,891
2,897
2,779
2,785
2,791
2,797
2,803
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
3,233
3,239
3,245
3,251
3,257
3,013
3,019
3,025
3,031
3,037
3,233
3,239
3,245
3,251
3,257
3,139
3,145
3,151
3,157
3,163
23,000
26,000
29,000
23,000
23,050
23,100
23,150
23,200
23,250
2,543
2,549
2,555
2,561
2,567
2,323
2,329
2,335
2,341
2,347
2,543
2,549
2,555
2,561
2,567
2,449
2,455
2,461
2,467
2,473
26,000
26,050
26,100
26,150
26,200
26,250
2,903
2,909
2,915
2,921
2,927
2,683
2,689
2,695
2,701
2,707
2,903
2,909
2,915
2,921
2,927
2,809
2,815
2,821
2,827
2,833
29,000
29,050
29,100
29,150
29,200
29,250
3,263
3,269
3,275
3,281
3,287
3,043
3,049
3,055
3,061
3,067
3,263
3,269
3,275
3,281
3,287
3,169
3,175
3,181
3,187
3,193
23,050
23,100
23,150
23,200
26,050
26,100
26,150
26,200
29,050
29,100
29,150
29,200
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
2,573
2,579
2,585
2,591
2,597
2,353
2,359
2,365
2,371
2,377
2,573
2,579
2,585
2,591
2,597
2,479
2,485
2,491
2,497
2,503
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
2,933
2,939
2,945
2,951
2,957
2,713
2,719
2,725
2,731
2,737
2,933
2,939
2,945
2,951
2,957
2,839
2,845
2,851
2,857
2,863
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
3,293
3,299
3,305
3,311
3,317
3,073
3,079
3,085
3,091
3,097
3,293
3,299
3,305
3,311
3,317
3,199
3,205
3,211
3,217
3,223
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
2,603
2,609
2,615
2,621
2,627
2,383
2,389
2,395
2,401
2,407
2,603
2,609
2,615
2,621
2,627
2,509
2,515
2,521
2,527
2,533
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
2,963
2,969
2,975
2,981
2,987
2,743
2,749
2,755
2,761
2,767
2,963
2,969
2,975
2,981
2,987
2,869
2,875
2,881
2,887
2,893
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
3,323
3,329
3,335
3,341
3,347
3,103
3,109
3,115
3,121
3,127
3,323
3,329
3,335
3,341
3,347
3,229
3,235
3,241
3,247
3,253
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
2,633
2,639
2,645
2,651
2,657
2,413
2,419
2,425
2,431
2,437
2,633
2,639
2,645
2,651
2,657
2,539
2,545
2,551
2,557
2,563
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
2,993
2,999
3,005
3,011
3,017
2,773
2,779
2,785
2,791
2,797
2,993
2,999
3,005
3,011
3,017
2,899
2,905
2,911
2,917
2,923
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
3,353
3,359
3,365
3,371
3,377
3,133
3,139
3,145
3,151
3,157
3,353
3,359
3,365
3,371
3,377
3,259
3,265
3,271
3,277
3,283
(Continued)
* This column must also be used by a qualifying surviving spouse.
6
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
30,000
33,000
36,000
30,000
30,050
30,100
30,150
30,200
30,250
3,383
3,389
3,395
3,401
3,407
3,163
3,169
3,175
3,181
3,187
3,383
3,289
3,295
3,301
3,307
3,313
33,000
33,050
33,100
33,150
33,200
33,250
3,743
3,749
3,755
3,761
3,767
3,523
3,529
3,535
3,541
3,547
3,743
3,649
3,655
3,661
3,667
3,673
36,000
36,050
36,100
36,150
36,200
36,250
4,103
4,109
4,115
4,121
4,127
3,883
3,889
3,895
3,901
3,907
4,103
4,009
4,015
4,021
4,027
4,033
30,050
3,389
3,395
3,401
3,407
33,050
3,749
3,755
3,761
3,767
36,050
4,109
4,115
4,121
4,127
30,100
30,150
30,200
33,100
33,150
33,200
36,100
36,150
36,200
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
3,413
3,419
3,425
3,431
3,437
3,193
3,199
3,205
3,211
3,217
3,413
3,419
3,425
3,431
3,437
3,319
3,325
3,331
3,337
3,343
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
3,773
3,779
3,785
3,791
3,797
3,553
3,559
3,565
3,571
3,577
3,773
3,779
3,785
3,791
3,797
3,679
3,685
3,691
3,697
3,703
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
4,133
4,139
4,145
4,151
4,157
3,913
3,919
3,925
3,931
3,937
4,133
4,139
4,145
4,151
4,157
4,039
4,045
4,051
4,057
4,063
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
3,443
3,449
3,455
3,461
3,467
3,223
3,229
3,235
3,241
3,247
3,443
3,449
3,455
3,461
3,467
3,349
3,355
3,361
3,367
3,373
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
3,803
3,809
3,815
3,821
3,827
3,583
3,589
3,595
3,601
3,607
3,803
3,809
3,815
3,821
3,827
3,709
3,715
3,721
3,727
3,733
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
4,163
4,169
4,175
4,181
4,187
3,943
3,949
3,955
3,961
3,967
4,163
4,169
4,175
4,181
4,187
4,069
4,075
4,081
4,087
4,093
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
3,473
3,479
3,485
3,491
3,497
3,253
3,259
3,265
3,271
3,277
3,473
3,479
3,485
3,491
3,497
3,379
3,385
3,391
3,397
3,403
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
3,833
3,839
3,845
3,851
3,857
3,613
3,619
3,625
3,631
3,637
3,833
3,839
3,845
3,851
3,857
3,739
3,745
3,751
3,757
3,763
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
4,193
4,199
4,205
4,211
4,217
3,973
3,979
3,985
3,991
3,997
4,193
4,199
4,205
4,211
4,217
4,099
4,105
4,111
4,117
4,123
31,000
34,000
37,000
31,000
31,050
31,100
31,150
31,200
31,250
3,503
3,509
3,515
3,521
3,527
3,283
3,289
3,295
3,301
3,307
3,503
3,509
3,515
3,521
3,527
3,409
3,415
3,421
3,427
3,433
34,000
34,050
34,100
34,150
34,200
34,250
3,863
3,869
3,875
3,881
3,887
3,643
3,649
3,655
3,661
3,667
3,863
3,869
3,875
3,881
3,887
3,769
3,775
3,781
3,787
3,793
37,000
37,050
37,100
37,150
37,200
37,250
4,223
4,229
4,235
4,241
4,247
4,003
4,009
4,015
4,021
4,027
4,223
4,229
4,235
4,241
4,247
4,129
4,135
4,141
4,147
4,153
31,050
31,100
31,150
31,200
34,050
34,100
34,150
34,200
37,050
37,100
37,150
37,200
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
3,533
3,539
3,545
3,551
3,557
3,313
3,319
3,325
3,331
3,337
3,533
3,539
3,545
3,551
3,557
3,439
3,445
3,451
3,457
3,463
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
3,893
3,899
3,905
3,911
3,917
3,673
3,679
3,685
3,691
3,697
3,893
3,899
3,905
3,911
3,917
3,799
3,805
3,811
3,817
3,823
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
4,253
4,259
4,265
4,271
4,277
4,033
4,039
4,045
4,051
4,057
4,253
4,259
4,265
4,271
4,277
4,159
4,165
4,171
4,177
4,183
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
3,563
3,569
3,575
3,581
3,587
3,343
3,349
3,355
3,361
3,367
3,563
3,569
3,575
3,581
3,587
3,469
3,475
3,481
3,487
3,493
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
3,923
3,929
3,935
3,941
3,947
3,703
3,709
3,715
3,721
3,727
3,923
3,929
3,935
3,941
3,947
3,829
3,835
3,841
3,847
3,853
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
4,283
4,289
4,295
4,301
4,307
4,063
4,069
4,075
4,081
4,087
4,283
4,289
4,295
4,301
4,307
4,189
4,195
4,201
4,207
4,213
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
3,593
3,599
3,605
3,611
3,617
3,373
3,379
3,385
3,391
3,397
3,593
3,599
3,605
3,611
3,617
3,499
3,505
3,511
3,517
3,523
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
3,953
3,959
3,965
3,971
3,977
3,733
3,739
3,745
3,751
3,757
3,953
3,959
3,965
3,971
3,977
3,859
3,865
3,871
3,877
3,883
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
4,313
4,319
4,325
4,331
4,337
4,093
4,099
4,105
4,111
4,117
4,313
4,319
4,325
4,331
4,337
4,219
4,225
4,231
4,237
4,243
32,000
35,000
38,000
32,000
32,050
32,100
32,150
32,200
32,250
3,623
3,629
3,635
3,641
3,647
3,403
3,409
3,415
3,421
3,427
3,623
3,629
3,635
3,641
3,647
3,529
3,535
3,541
3,547
3,553
35,000
35,050
35,100
35,150
35,200
35,250
3,983
3,989
3,995
4,001
4,007
3,763
3,769
3,775
3,781
3,787
3,983
3,989
3,995
4,001
4,007
3,889
3,895
3,901
3,907
3,913
38,000
38,050
38,100
38,150
38,200
38,250
4,343
4,349
4,355
4,361
4,367
4,123
4,129
4,135
4,141
4,147
4,343
4,349
4,355
4,361
4,367
4,249
4,255
4,261
4,267
4,273
32,050
32,100
32,150
32,200
35,050
35,100
35,150
35,200
38,050
38,100
38,150
38,200
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
3,653
3,659
3,665
3,671
3,677
3,433
3,439
3,445
3,451
3,457
3,653
3,659
3,665
3,671
3,677
3,559
3,565
3,571
3,577
3,583
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
4,013
4,019
4,025
4,031
4,037
3,793
3,799
3,805
3,811
3,817
4,013
4,019
4,025
4,031
4,037
3,919
3,925
3,931
3,937
3,943
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
4,373
4,379
4,385
4,391
4,397
4,153
4,159
4,165
4,171
4,177
4,373
4,379
4,385
4,391
4,397
4,279
4,285
4,291
4,297
4,303
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
3,683
3,689
3,695
3,701
3,707
3,463
3,469
3,475
3,481
3,487
3,683
3,689
3,695
3,701
3,707
3,589
3,595
3,601
3,607
3,613
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
4,043
4,049
4,055
4,061
4,067
3,823
3,829
3,835
3,841
3,847
4,043
4,049
4,055
4,061
4,067
3,949
3,955
3,961
3,967
3,973
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
4,403
4,409
4,415
4,421
4,427
4,183
4,189
4,195
4,201
4,207
4,403
4,409
4,415
4,421
4,427
4,309
4,315
4,321
4,327
4,333
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
3,713
3,719
3,725
3,731
3,737
3,493
3,499
3,505
3,511
3,517
3,713
3,719
3,725
3,731
3,737
3,619
3,625
3,631
3,637
3,643
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
4,073
4,079
4,085
4,091
4,097
3,853
3,859
3,865
3,871
3,877
4,073
4,079
4,085
4,091
4,097
3,979
3,985
3,991
3,997
4,003
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
4,433
4,439
4,445
4,451
4,457
4,213
4,219
4,225
4,231
4,237
4,433
4,439
4,445
4,451
4,457
4,339
4,345
4,351
4,357
4,363
(Continued)
* This column must also be used by a qualifying surviving spouse.
7
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
39,000
42,000
45,000
39,000
39,050
39,100
39,150
39,200
39,250
4,463
4,469
4,475
4,481
4,487
4,243
4,249
4,255
4,261
4,267
4,463
4,369
4,375
4,381
4,387
4,393
42,000
42,050
42,100
42,150
42,200
42,250
4,823
4,829
4,835
4,841
4,847
4,603
4,609
4,615
4,621
4,627
4,823
4,729
4,735
4,741
4,747
4,753
45,000
45,050
45,100
45,150
45,200
45,250
5,213
5,224
5,235
5,246
5,257
4,963
4,969
4,975
4,981
4,987
5,213
5,089
5,095
5,101
5,107
5,113
39,050
4,469
4,475
4,481
4,487
42,050
4,829
4,835
4,841
4,847
45,050
5,224
5,235
5,246
5,257
39,100
39,150
39,200
42,100
42,150
42,200
45,100
45,150
45,200
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
4,493
4,499
4,505
4,511
4,517
4,273
4,279
4,285
4,291
4,297
4,493
4,499
4,505
4,511
4,517
4,399
4,405
4,411
4,417
4,423
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
4,853
4,859
4,865
4,871
4,877
4,633
4,639
4,645
4,651
4,657
4,853
4,859
4,865
4,871
4,877
4,759
4,765
4,771
4,777
4,783
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
5,268
5,279
5,290
5,301
5,312
4,993
4,999
5,005
5,011
5,017
5,268
5,279
5,290
5,301
5,312
5,119
5,125
5,131
5,137
5,143
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
4,523
4,529
4,535
4,541
4,547
4,303
4,309
4,315
4,321
4,327
4,523
4,529
4,535
4,541
4,547
4,429
4,435
4,441
4,447
4,453
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
4,883
4,889
4,895
4,901
4,907
4,663
4,669
4,675
4,681
4,687
4,883
4,889
4,895
4,901
4,907
4,789
4,795
4,801
4,807
4,813
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
5,323
5,334
5,345
5,356
5,367
5,023
5,029
5,035
5,041
5,047
5,323
5,334
5,345
5,356
5,367
5,149
5,155
5,161
5,167
5,173
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
4,553
4,559
4,565
4,571
4,577
4,333
4,339
4,345
4,351
4,357
4,553
4,559
4,565
4,571
4,577
4,459
4,465
4,471
4,477
4,483
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
4,913
4,919
4,925
4,931
4,937
4,693
4,699
4,705
4,711
4,717
4,913
4,919
4,925
4,931
4,937
4,819
4,825
4,831
4,837
4,843
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
5,378
5,389
5,400
5,411
5,422
5,053
5,059
5,065
5,071
5,077
5,378
5,389
5,400
5,411
5,422
5,179
5,185
5,191
5,197
5,203
40,000
43,000
46,000
40,000
40,050
40,100
40,150
40,200
40,250
4,583
4,589
4,595
4,601
4,607
4,363
4,369
4,375
4,381
4,387
4,583
4,589
4,595
4,601
4,607
4,489
4,495
4,501
4,507
4,513
43,000
43,050
43,100
43,150
43,200
43,250
4,943
4,949
4,955
4,961
4,967
4,723
4,729
4,735
4,741
4,747
4,943
4,949
4,955
4,961
4,967
4,849
4,855
4,861
4,867
4,873
46,000
46,050
46,100
46,150
46,200
46,250
5,433
5,444
5,455
5,466
5,477
5,083
5,089
5,095
5,101
5,107
5,433
5,444
5,455
5,466
5,477
5,209
5,215
5,221
5,227
5,233
40,050
40,100
40,150
40,200
43,050
43,100
43,150
43,200
46,050
46,100
46,150
46,200
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
4,613
4,619
4,625
4,631
4,637
4,393
4,399
4,405
4,411
4,417
4,613
4,619
4,625
4,631
4,637
4,519
4,525
4,531
4,537
4,543
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
4,973
4,979
4,985
4,991
4,997
4,753
4,759
4,765
4,771
4,777
4,973
4,979
4,985
4,991
4,997
4,879
4,885
4,891
4,897
4,903
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
5,488
5,499
5,510
5,521
5,532
5,113
5,119
5,125
5,131
5,137
5,488
5,499
5,510
5,521
5,532
5,239
5,245
5,251
5,257
5,263
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
4,643
4,649
4,655
4,661
4,667
4,423
4,429
4,435
4,441
4,447
4,643
4,649
4,655
4,661
4,667
4,549
4,555
4,561
4,567
4,573
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
5,003
5,009
5,015
5,021
5,027
4,783
4,789
4,795
4,801
4,807
5,003
5,009
5,015
5,021
5,027
4,909
4,915
4,921
4,927
4,933
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
5,543
5,554
5,565
5,576
5,587
5,143
5,149
5,155
5,161
5,167
5,543
5,554
5,565
5,576
5,587
5,269
5,275
5,281
5,287
5,293
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
4,673
4,679
4,685
4,691
4,697
4,453
4,459
4,465
4,471
4,477
4,673
4,679
4,685
4,691
4,697
4,579
4,585
4,591
4,597
4,603
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
5,033
5,039
5,045
5,051
5,057
4,813
4,819
4,825
4,831
4,837
5,033
5,039
5,045
5,051
5,057
4,939
4,945
4,951
4,957
4,963
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
5,598
5,609
5,620
5,631
5,642
5,173
5,179
5,185
5,191
5,197
5,598
5,609
5,620
5,631
5,642
5,299
5,305
5,311
5,317
5,323
41,000
44,000
47,000
41,000
41,050
41,100
41,150
41,200
41,250
4,703
4,709
4,715
4,721
4,727
4,483
4,489
4,495
4,501
4,507
4,703
4,709
4,715
4,721
4,727
4,609
4,615
4,621
4,627
4,633
44,000
44,050
44,100
44,150
44,200
44,250
5,063
5,069
5,075
5,081
5,087
4,843
4,849
4,855
4,861
4,867
5,063
5,069
5,075
5,081
5,087
4,969
4,975
4,981
4,987
4,993
47,000
47,050
47,100
47,150
47,200
47,250
5,653
5,664
5,675
5,686
5,697
5,203
5,209
5,215
5,221
5,227
5,653
5,664
5,675
5,686
5,697
5,329
5,335
5,341
5,347
5,353
41,050
41,100
41,150
41,200
44,050
44,100
44,150
44,200
47,050
47,100
47,150
47,200
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
4,733
4,739
4,745
4,751
4,757
4,513
4,519
4,525
4,531
4,537
4,733
4,739
4,745
4,751
4,757
4,639
4,645
4,651
4,657
4,663
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
5,093
5,099
5,105
5,111
5,117
4,873
4,879
4,885
4,891
4,897
5,093
5,099
5,105
5,111
5,117
4,999
5,005
5,011
5,017
5,023
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
5,708
5,719
5,730
5,741
5,752
5,233
5,239
5,245
5,251
5,257
5,708
5,719
5,730
5,741
5,752
5,359
5,365
5,371
5,377
5,383
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
4,763
4,769
4,775
4,781
4,787
4,543
4,549
4,555
4,561
4,567
4,763
4,769
4,775
4,781
4,787
4,669
4,675
4,681
4,687
4,693
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
5,123
5,129
5,135
5,141
5,147
4,903
4,909
4,915
4,921
4,927
5,123
5,129
5,135
5,141
5,147
5,029
5,035
5,041
5,047
5,053
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
5,763
5,774
5,785
5,796
5,807
5,263
5,269
5,275
5,281
5,287
5,763
5,774
5,785
5,796
5,807
5,389
5,395
5,401
5,407
5,413
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
4,793
4,799
4,805
4,811
4,817
4,573
4,579
4,585
4,591
4,597
4,793
4,799
4,805
4,811
4,817
4,699
4,705
4,711
4,717
4,723
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
5,158
5,169
5,180
5,191
5,202
4,933
4,939
4,945
4,951
4,957
5,158
5,169
5,180
5,191
5,202
5,059
5,065
5,071
5,077
5,083
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
5,818
5,829
5,840
5,851
5,862
5,293
5,299
5,305
5,311
5,317
5,818
5,829
5,840
5,851
5,862
5,419
5,425
5,431
5,437
5,443
(Continued)
* This column must also be used by a qualifying surviving spouse.
8
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
48,000
51,000
54,000
48,000
48,050
48,100
48,150
48,200
48,250
5,873
5,884
5,895
5,906
5,917
5,323
5,329
5,335
5,341
5,347
5,873
5,449
5,455
5,461
5,467
5,473
51,000
51,050
51,100
51,150
51,200
51,250
6,533
6,544
6,555
6,566
6,577
5,683
5,689
5,695
5,701
5,707
6,533
5,809
5,815
5,821
5,827
5,833
54,000
54,050
54,100
54,150
54,200
54,250
7,193
7,204
7,215
7,226
7,237
6,043
6,049
6,055
6,061
6,067
7,193
6,169
6,175
6,181
6,187
6,193
48,050
5,884
5,895
5,906
5,917
51,050
6,544
6,555
6,566
6,577
54,050
7,204
7,215
7,226
7,237
48,100
48,150
48,200
51,100
51,150
51,200
54,100
54,150
54,200
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
5,928
5,939
5,950
5,961
5,972
5,353
5,359
5,365
5,371
5,377
5,928
5,939
5,950
5,961
5,972
5,479
5,485
5,491
5,497
5,503
51,250
51,300
51,350
51,400
51,450
51,300
51,350
51,400
51,450
51,500
6,588
6,599
6,610
6,621
6,632
5,713
5,719
5,725
5,731
5,737
6,588
6,599
6,610
6,621
6,632
5,839
5,845
5,851
5,857
5,863
54,250
54,300
54,350
54,400
54,450
54,300
54,350
54,400
54,450
54,500
7,248
7,259
7,270
7,281
7,292
6,073
6,079
6,085
6,091
6,097
7,248
7,259
7,270
7,281
7,292
6,199
6,205
6,211
6,217
6,223
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
5,983
5,994
6,005
6,016
6,027
5,383
5,389
5,395
5,401
5,407
5,983
5,994
6,005
6,016
6,027
5,509
5,515
5,521
5,527
5,533
51,500
51,550
51,600
51,650
51,700
51,550
51,600
51,650
51,700
51,750
6,643
6,654
6,665
6,676
6,687
5,743
5,749
5,755
5,761
5,767
6,643
6,654
6,665
6,676
6,687
5,869
5,875
5,881
5,887
5,893
54,500
54,550
54,600
54,650
54,700
54,550
54,600
54,650
54,700
54,750
7,303
7,314
7,325
7,336
7,347
6,103
6,109
6,115
6,121
6,127
7,303
7,314
7,325
7,336
7,347
6,229
6,235
6,241
6,247
6,253
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
6,038
6,049
6,060
6,071
6,082
5,413
5,419
5,425
5,431
5,437
6,038
6,049
6,060
6,071
6,082
5,539
5,545
5,551
5,557
5,563
51,750
51,800
51,850
51,900
51,950
51,800
51,850
51,900
51,950
52,000
6,698
6,709
6,720
6,731
6,742
5,773
5,779
5,785
5,791
5,797
6,698
6,709
6,720
6,731
6,742
5,899
5,905
5,911
5,917
5,923
54,750
54,800
54,850
54,900
54,950
54,800
54,850
54,900
54,950
55,000
7,358
7,369
7,380
7,391
7,402
6,133
6,139
6,145
6,151
6,157
7,358
7,369
7,380
7,391
7,402
6,259
6,265
6,271
6,277
6,283
49,000
52,000
55,000
49,000
49,050
49,100
49,150
49,200
49,250
6,093
6,104
6,115
6,126
6,137
5,443
5,449
5,455
5,461
5,467
6,093
6,104
6,115
6,126
6,137
5,569
5,575
5,581
5,587
5,593
52,000
52,050
52,100
52,150
52,200
52,250
6,753
6,764
6,775
6,786
6,797
5,803
5,809
5,815
5,821
5,827
6,753
6,764
6,775
6,786
6,797
5,929
5,935
5,941
5,947
5,953
55,000
55,050
55,100
55,150
55,200
55,250
7,413
7,424
7,435
7,446
7,457
6,163
6,169
6,175
6,181
6,187
7,413
7,424
7,435
7,446
7,457
6,289
6,295
6,301
6,307
6,313
49,050
49,100
49,150
49,200
52,050
52,100
52,150
52,200
55,050
55,100
55,150
55,200
49,250
49,300
49,350
49,400
49,450
49,300
49,350
49,400
49,450
49,500
6,148
6,159
6,170
6,181
6,192
5,473
5,479
5,485
5,491
5,497
6,148
6,159
6,170
6,181
6,192
5,599
5,605
5,611
5,617
5,623
52,250
52,300
52,350
52,400
52,450
52,300
52,350
52,400
52,450
52,500
6,808
6,819
6,830
6,841
6,852
5,833
5,839
5,845
5,851
5,857
6,808
6,819
6,830
6,841
6,852
5,959
5,965
5,971
5,977
5,983
55,250
55,300
55,350
55,400
55,450
55,300
55,350
55,400
55,450
55,500
7,468
7,479
7,490
7,501
7,512
6,193
6,199
6,205
6,211
6,217
7,468
7,479
7,490
7,501
7,512
6,319
6,325
6,331
6,337
6,343
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
6,203
6,214
6,225
6,236
6,247
5,503
5,509
5,515
5,521
5,527
6,203
6,214
6,225
6,236
6,247
5,629
5,635
5,641
5,647
5,653
52,500
52,550
52,600
52,650
52,700
52,550
52,600
52,650
52,700
52,750
6,863
6,874
6,885
6,896
6,907
5,863
5,869
5,875
5,881
5,887
6,863
6,874
6,885
6,896
6,907
5,989
5,995
6,001
6,007
6,013
55,500
55,550
55,600
55,650
55,700
55,550
55,600
55,650
55,700
55,750
7,523
7,534
7,545
7,556
7,567
6,223
6,229
6,235
6,241
6,247
7,523
7,534
7,545
7,556
7,567
6,349
6,355
6,361
6,367
6,373
49,750
49,800
49,850
49,900
49,950
49,800
49,850
49,900
49,950
50,000
6,258
6,269
6,280
6,291
6,302
5,533
5,539
5,545
5,551
5,557
6,258
6,269
6,280
6,291
6,302
5,659
5,665
5,671
5,677
5,683
52,750
52,800
52,850
52,900
52,950
52,800
52,850
52,900
52,950
53,000
6,918
6,929
6,940
6,951
6,962
5,893
5,899
5,905
5,911
5,917
6,918
6,929
6,940
6,951
6,962
6,019
6,025
6,031
6,037
6,043
55,750
55,800
55,850
55,900
55,950
55,800
55,850
55,900
55,950
56,000
7,578
7,589
7,600
7,611
7,622
6,253
6,259
6,265
6,271
6,277
7,578
7,589
7,600
7,611
7,622
6,379
6,385
6,391
6,397
6,403
50,000
53,000
56,000
50,000
50,050
50,100
50,150
50,200
50,250
6,313
6,324
6,335
6,346
6,357
5,563
5,569
5,575
5,581
5,587
6,313
6,324
6,335
6,346
6,357
5,689
5,695
5,701
5,707
5,713
53,000
53,050
53,100
53,150
53,200
53,250
6,973
6,984
6,995
7,006
7,017
5,923
5,929
5,935
5,941
5,947
6,973
6,984
6,995
7,006
7,017
6,049
6,055
6,061
6,067
6,073
56,000
56,050
56,100
56,150
56,200
56,250
7,633
7,644
7,655
7,666
7,677
6,283
6,289
6,295
6,301
6,307
7,633
7,644
7,655
7,666
7,677
6,409
6,415
6,421
6,427
6,433
50,050
50,100
50,150
50,200
53,050
53,100
53,150
53,200
56,050
56,100
56,150
56,200
50,250
50,300
50,350
50,400
50,450
50,300
50,350
50,400
50,450
50,500
6,368
6,379
6,390
6,401
6,412
5,593
5,599
5,605
5,611
5,617
6,368
6,379
6,390
6,401
6,412
5,719
5,725
5,731
5,737
5,743
53,250
53,300
53,350
53,400
53,450
53,300
53,350
53,400
53,450
53,500
7,028
7,039
7,050
7,061
7,072
5,953
5,959
5,965
5,971
5,977
7,028
7,039
7,050
7,061
7,072
6,079
6,085
6,091
6,097
6,103
56,250
56,300
56,350
56,400
56,450
56,300
56,350
56,400
56,450
56,500
7,688
7,699
7,710
7,721
7,732
6,313
6,319
6,325
6,331
6,337
7,688
7,699
7,710
7,721
7,732
6,439
6,445
6,451
6,457
6,463
50,500
50,550
50,600
50,650
50,700
50,550
50,600
50,650
50,700
50,750
6,423
6,434
6,445
6,456
6,467
5,623
5,629
5,635
5,641
5,647
6,423
6,434
6,445
6,456
6,467
5,749
5,755
5,761
5,767
5,773
53,500
53,550
53,600
53,650
53,700
53,550
53,600
53,650
53,700
53,750
7,083
7,094
7,105
7,116
7,127
5,983
5,989
5,995
6,001
6,007
7,083
7,094
7,105
7,116
7,127
6,109
6,115
6,121
6,127
6,133
56,500
56,550
56,600
56,650
56,700
56,550
56,600
56,650
56,700
56,750
7,743
7,754
7,765
7,776
7,787
6,343
6,349
6,355
6,361
6,367
7,743
7,754
7,765
7,776
7,787
6,469
6,475
6,481
6,487
6,493
50,750
50,800
50,850
50,900
50,950
50,800
50,850
50,900
50,950
51,000
6,478
6,489
6,500
6,511
6,522
5,653
5,659
5,665
5,671
5,677
6,478
6,489
6,500
6,511
6,522
5,779
5,785
5,791
5,797
5,803
53,750
53,800
53,850
53,900
53,950
53,800
53,850
53,900
53,950
54,000
7,138
7,149
7,160
7,171
7,182
6,013
6,019
6,025
6,031
6,037
7,138
7,149
7,160
7,171
7,182
6,139
6,145
6,151
6,157
6,163
56,750
56,800
56,850
56,900
56,950
56,800
56,850
56,900
56,950
57,000
7,798
7,809
7,820
7,831
7,842
6,373
6,379
6,385
6,391
6,397
7,798
7,809
7,820
7,831
7,842
6,499
6,505
6,511
6,517
6,523
(Continued)
* This column must also be used by a qualifying surviving spouse.
9
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
57,000
60,000
63,000
57,000
57,050
57,100
57,150
57,200
57,250
7,853
7,864
7,875
7,886
7,897
6,403
6,409
6,415
6,421
6,427
7,853
6,529
6,535
6,541
6,547
6,553
60,000
60,050
60,100
60,150
60,200
60,250
8,513
8,524
8,535
8,546
8,557
6,763
6,769
6,775
6,781
6,787
8,513
6,907
6,918
6,929
6,940
6,951
63,000
63,050
63,100
63,150
63,200
63,250
9,173
9,184
9,195
9,206
9,217
7,123
7,129
7,135
7,141
7,147
9,173
7,567
7,578
7,589
7,600
7,611
57,050
7,864
7,875
7,886
7,897
60,050
8,524
8,535
8,546
8,557
63,050
9,184
9,195
9,206
9,217
57,100
57,150
57,200
60,100
60,150
60,200
63,100
63,150
63,200
57,250
57,300
57,350
57,400
57,450
57,300
57,350
57,400
57,450
57,500
7,908
7,919
7,930
7,941
7,952
6,433
6,439
6,445
6,451
6,457
7,908
7,919
7,930
7,941
7,952
6,559
6,565
6,571
6,577
6,583
60,250
60,300
60,350
60,400
60,450
60,300
60,350
60,400
60,450
60,500
8,568
8,579
8,590
8,601
8,612
6,793
6,799
6,805
6,811
6,817
8,568
8,579
8,590
8,601
8,612
6,962
6,973
6,984
6,995
7,006
63,250
63,300
63,350
63,400
63,450
63,300
63,350
63,400
63,450
63,500
9,228
9,239
9,250
9,261
9,272
7,153
7,159
7,165
7,171
7,177
9,228
9,239
9,250
9,261
9,272
7,622
7,633
7,644
7,655
7,666
57,500
57,550
57,600
57,650
57,700
57,550
57,600
57,650
57,700
57,750
7,963
7,974
7,985
7,996
8,007
6,463
6,469
6,475
6,481
6,487
7,963
7,974
7,985
7,996
8,007
6,589
6,595
6,601
6,607
6,613
60,500
60,550
60,600
60,650
60,700
60,550
60,600
60,650
60,700
60,750
8,623
8,634
8,645
8,656
8,667
6,823
6,829
6,835
6,841
6,847
8,623
8,634
8,645
8,656
8,667
7,017
7,028
7,039
7,050
7,061
63,500
63,550
63,600
63,650
63,700
63,550
63,600
63,650
63,700
63,750
9,283
9,294
9,305
9,316
9,327
7,183
7,189
7,195
7,201
7,207
9,283
9,294
9,305
9,316
9,327
7,677
7,688
7,699
7,710
7,721
57,750
57,800
57,850
57,900
57,950
57,800
57,850
57,900
57,950
58,000
8,018
8,029
8,040
8,051
8,062
6,493
6,499
6,505
6,511
6,517
8,018
8,029
8,040
8,051
8,062
6,619
6,625
6,631
6,637
6,643
60,750
60,800
60,850
60,900
60,950
60,800
60,850
60,900
60,950
61,000
8,678
8,689
8,700
8,711
8,722
6,853
6,859
6,865
6,871
6,877
8,678
8,689
8,700
8,711
8,722
7,072
7,083
7,094
7,105
7,116
63,750
63,800
63,850
63,900
63,950
63,800
63,850
63,900
63,950
64,000
9,338
9,349
9,360
9,371
9,382
7,213
7,219
7,225
7,231
7,237
9,338
9,349
9,360
9,371
9,382
7,732
7,743
7,754
7,765
7,776
58,000
61,000
64,000
58,000
58,050
58,100
58,150
58,200
58,250
8,073
8,084
8,095
8,106
8,117
6,523
6,529
6,535
6,541
6,547
8,073
8,084
8,095
8,106
8,117
6,649
6,655
6,661
6,667
6,673
61,000
61,050
61,100
61,150
61,200
61,250
8,733
8,744
8,755
8,766
8,777
6,883
6,889
6,895
6,901
6,907
8,733
8,744
8,755
8,766
8,777
7,127
7,138
7,149
7,160
7,171
64,000
64,050
64,100
64,150
64,200
64,250
9,393
9,404
9,415
9,426
9,437
7,243
7,249
7,255
7,261
7,267
9,393
9,404
9,415
9,426
9,437
7,787
7,798
7,809
7,820
7,831
58,050
58,100
58,150
58,200
61,050
61,100
61,150
61,200
64,050
64,100
64,150
64,200
58,250
58,300
58,350
58,400
58,450
58,300
58,350
58,400
58,450
58,500
8,128
8,139
8,150
8,161
8,172
6,553
6,559
6,565
6,571
6,577
8,128
8,139
8,150
8,161
8,172
6,679
6,685
6,691
6,697
6,703
61,250
61,300
61,350
61,400
61,450
61,300
61,350
61,400
61,450
61,500
8,788
8,799
8,810
8,821
8,832
6,913
6,919
6,925
6,931
6,937
8,788
8,799
8,810
8,821
8,832
7,182
7,193
7,204
7,215
7,226
64,250
64,300
64,350
64,400
64,450
64,300
64,350
64,400
64,450
64,500
9,448
9,459
9,470
9,481
9,492
7,273
7,279
7,285
7,291
7,297
9,448
9,459
9,470
9,481
9,492
7,842
7,853
7,864
7,875
7,886
58,500
58,550
58,600
58,650
58,700
58,550
58,600
58,650
58,700
58,750
8,183
8,194
8,205
8,216
8,227
6,583
6,589
6,595
6,601
6,607
8,183
8,194
8,205
8,216
8,227
6,709
6,715
6,721
6,727
6,733
61,500
61,550
61,600
61,650
61,700
61,550
61,600
61,650
61,700
61,750
8,843
8,854
8,865
8,876
8,887
6,943
6,949
6,955
6,961
6,967
8,843
8,854
8,865
8,876
8,887
7,237
7,248
7,259
7,270
7,281
64,500
64,550
64,600
64,650
64,700
64,550
64,600
64,650
64,700
64,750
9,503
9,514
9,525
9,536
9,547
7,303
7,309
7,315
7,321
7,327
9,503
9,514
9,525
9,536
9,547
7,897
7,908
7,919
7,930
7,941
58,750
58,800
58,850
58,900
58,950
58,800
58,850
58,900
58,950
59,000
8,238
8,249
8,260
8,271
8,282
6,613
6,619
6,625
6,631
6,637
8,238
8,249
8,260
8,271
8,282
6,739
6,745
6,751
6,757
6,763
61,750
61,800
61,850
61,900
61,950
61,800
61,850
61,900
61,950
62,000
8,898
8,909
8,920
8,931
8,942
6,973
6,979
6,985
6,991
6,997
8,898
8,909
8,920
8,931
8,942
7,292
7,303
7,314
7,325
7,336
64,750
64,800
64,850
64,900
64,950
64,800
64,850
64,900
64,950
65,000
9,558
9,569
9,580
9,591
9,602
7,333
7,339
7,345
7,351
7,357
9,558
9,569
9,580
9,591
9,602
7,952
7,963
7,974
7,985
7,996
59,000
62,000
65,000
59,000
59,050
59,100
59,150
59,200
59,250
8,293
8,304
8,315
8,326
8,337
6,643
6,649
6,655
6,661
6,667
8,293
8,304
8,315
8,326
8,337
6,769
6,775
6,781
6,787
6,793
62,000
62,050
62,100
62,150
62,200
62,250
8,953
8,964
8,975
8,986
8,997
7,003
7,009
7,015
7,021
7,027
8,953
8,964
8,975
8,986
8,997
7,347
7,358
7,369
7,380
7,391
65,000
65,050
65,100
65,150
65,200
65,250
9,613
9,624
9,635
9,646
9,657
7,363
7,369
7,375
7,381
7,387
9,613
9,624
9,635
9,646
9,657
8,007
8,018
8,029
8,040
8,051
59,050
59,100
59,150
59,200
62,050
62,100
62,150
62,200
65,050
65,100
65,150
65,200
59,250
59,300
59,350
59,400
59,450
59,300
59,350
59,400
59,450
59,500
8,348
8,359
8,370
8,381
8,392
6,673
6,679
6,685
6,691
6,697
8,348
8,359
8,370
8,381
8,392
6,799
6,805
6,811
6,817
6,823
62,250
62,300
62,350
62,400
62,450
62,300
62,350
62,400
62,450
62,500
9,008
9,019
9,030
9,041
9,052
7,033
7,039
7,045
7,051
7,057
9,008
9,019
9,030
9,041
9,052
7,402
7,413
7,424
7,435
7,446
65,250
65,300
65,350
65,400
65,450
65,300
65,350
65,400
65,450
65,500
9,668
9,679
9,690
9,701
9,712
7,393
7,399
7,405
7,411
7,417
9,668
9,679
9,690
9,701
9,712
8,062
8,073
8,084
8,095
8,106
59,500
59,550
59,600
59,650
59,700
59,550
59,600
59,650
59,700
59,750
8,403
8,414
8,425
8,436
8,447
6,703
6,709
6,715
6,721
6,727
8,403
8,414
8,425
8,436
8,447
6,829
6,835
6,841
6,847
6,853
62,500
62,550
62,600
62,650
62,700
62,550
62,600
62,650
62,700
62,750
9,063
9,074
9,085
9,096
9,107
7,063
7,069
7,075
7,081
7,087
9,063
9,074
9,085
9,096
9,107
7,457
7,468
7,479
7,490
7,501
65,500
65,550
65,600
65,650
65,700
65,550
65,600
65,650
65,700
65,750
9,723
9,734
9,745
9,756
9,767
7,423
7,429
7,435
7,441
7,447
9,723
9,734
9,745
9,756
9,767
8,117
8,128
8,139
8,150
8,161
59,750
59,800
59,850
59,900
59,950
59,800
59,850
59,900
59,950
60,000
8,458
8,469
8,480
8,491
8,502
6,733
6,739
6,745
6,751
6,757
8,458
8,469
8,480
8,491
8,502
6,859
6,865
6,874
6,885
6,896
62,750
62,800
62,850
62,900
62,950
62,800
62,850
62,900
62,950
63,000
9,118
9,129
9,140
9,151
9,162
7,093
7,099
7,105
7,111
7,117
9,118
9,129
9,140
9,151
9,162
7,512
7,523
7,534
7,545
7,556
65,750
65,800
65,850
65,900
65,950
65,800
65,850
65,900
65,950
66,000
9,778
9,789
9,800
9,811
9,822
7,453
7,459
7,465
7,471
7,477
9,778
9,789
9,800
9,811
9,822
8,172
8,183
8,194
8,205
8,216
(Continued)
* This column must also be used by a qualifying surviving spouse.
10
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
66,000
69,000
72,000
66,000
66,050
66,100
66,150
66,200
66,250
9,833
9,844
9,855
9,866
9,877
7,483
7,489
7,495
7,501
7,507
9,833
8,227
8,238
8,249
8,260
8,271
69,000
69,050
69,100
69,150
69,200
69,250
10,493
10,504
10,515
10,526
10,537
7,843
7,849
7,855
7,861
7,867
10,493
8,887
8,898
8,909
8,920
8,931
72,000
72,050
72,100
72,150
72,200
72,250
11,153
11,164
11,175
11,186
11,197
8,203
8,209
8,215
8,221
8,227
11,153
9,547
9,558
9,569
9,580
9,591
66,050
9,844
9,855
9,866
9,877
69,050
10,504
10,515
10,526
10,537
72,050
11,164
11,175
11,186
11,197
66,100
66,150
66,200
69,100
69,150
69,200
72,100
72,150
72,200
66,250
66,300
66,350
66,400
66,450
66,300
66,350
66,400
66,450
66,500
9,888
9,899
9,910
9,921
9,932
7,513
7,519
7,525
7,531
7,537
9,888
9,899
9,910
9,921
9,932
8,282
8,293
8,304
8,315
8,326
69,250
69,300
69,350
69,400
69,450
69,300
69,350
69,400
69,450
69,500
10,548
10,559
10,570
10,581
10,592
7,873
7,879
7,885
7,891
7,897
10,548
10,559
10,570
10,581
10,592
8,942
8,953
8,964
8,975
8,986
72,250
72,300
72,350
72,400
72,450
72,300
72,350
72,400
72,450
72,500
11,208
11,219
11,230
11,241
11,252
8,233
8,239
8,245
8,251
8,257
11,208
11,219
11,230
11,241
11,252
9,602
9,613
9,624
9,635
9,646
66,500
66,550
66,600
66,650
66,700
66,550
66,600
66,650
66,700
66,750
9,943
9,954
9,965
9,976
9,987
7,543
7,549
7,555
7,561
7,567
9,943
9,954
9,965
9,976
9,987
8,337
8,348
8,359
8,370
8,381
69,500
69,550
69,600
69,650
69,700
69,550
69,600
69,650
69,700
69,750
10,603
10,614
10,625
10,636
10,647
7,903
7,909
7,915
7,921
7,927
10,603
10,614
10,625
10,636
10,647
8,997
9,008
9,019
9,030
9,041
72,500
72,550
72,600
72,650
72,700
72,550
72,600
72,650
72,700
72,750
11,263
11,274
11,285
11,296
11,307
8,263
8,269
8,275
8,281
8,287
11,263
11,274
11,285
11,296
11,307
9,657
9,668
9,679
9,690
9,701
66,750
66,800
66,850
66,900
66,950
66,800
66,850
66,900
66,950
67,000
9,998
10,009
10,020
10,031
10,042
7,573
7,579
7,585
7,591
7,597
9,998
10,009
10,020
10,031
10,042
8,392
8,403
8,414
8,425
8,436
69,750
69,800
69,850
69,900
69,950
69,800
69,850
69,900
69,950
70,000
10,658
10,669
10,680
10,691
10,702
7,933
7,939
7,945
7,951
7,957
10,658
10,669
10,680
10,691
10,702
9,052
9,063
9,074
9,085
9,096
72,750
72,800
72,850
72,900
72,950
72,800
72,850
72,900
72,950
73,000
11,318
11,329
11,340
11,351
11,362
8,293
8,299
8,305
8,311
8,317
11,318
11,329
11,340
11,351
11,362
9,712
9,723
9,734
9,745
9,756
67,000
70,000
73,000
67,000
67,050
67,100
67,150
67,200
67,250
10,053
10,064
10,075
10,086
10,097
7,603
7,609
7,615
7,621
7,627
10,053
10,064
10,075
10,086
10,097
8,447
8,458
8,469
8,480
8,491
70,000
70,050
70,100
70,150
70,200
70,250
10,713
10,724
10,735
10,746
10,757
7,963
7,969
7,975
7,981
7,987
10,713
10,724
10,735
10,746
10,757
9,107
9,118
9,129
9,140
9,151
73,000
73,050
73,100
73,150
73,200
73,250
11,373
11,384
11,395
11,406
11,417
8,323
8,329
8,335
8,341
8,347
11,373
11,384
11,395
11,406
11,417
9,767
9,778
9,789
9,800
9,811
67,050
67,100
67,150
67,200
70,050
70,100
70,150
70,200
73,050
73,100
73,150
73,200
67,250
67,300
67,350
67,400
67,450
67,300
67,350
67,400
67,450
67,500
10,108
10,119
10,130
10,141
10,152
7,633
7,639
7,645
7,651
7,657
10,108
10,119
10,130
10,141
10,152
8,502
8,513
8,524
8,535
8,546
70,250
70,300
70,350
70,400
70,450
70,300
70,350
70,400
70,450
70,500
10,768
10,779
10,790
10,801
10,812
7,993
7,999
8,005
8,011
8,017
10,768
10,779
10,790
10,801
10,812
9,162
9,173
9,184
9,195
9,206
73,250
73,300
73,350
73,400
73,450
73,300
73,350
73,400
73,450
73,500
11,428
11,439
11,450
11,461
11,472
8,353
8,359
8,365
8,371
8,377
11,428
11,439
11,450
11,461
11,472
9,822
9,833
9,844
9,855
9,866
67,500
67,550
67,600
67,650
67,700
67,550
67,600
67,650
67,700
67,750
10,163
10,174
10,185
10,196
10,207
7,663
7,669
7,675
7,681
7,687
10,163
10,174
10,185
10,196
10,207
8,557
8,568
8,579
8,590
8,601
70,500
70,550
70,600
70,650
70,700
70,550
70,600
70,650
70,700
70,750
10,823
10,834
10,845
10,856
10,867
8,023
8,029
8,035
8,041
8,047
10,823
10,834
10,845
10,856
10,867
9,217
9,228
9,239
9,250
9,261
73,500
73,550
73,600
73,650
73,700
73,550
73,600
73,650
73,700
73,750
11,483
11,494
11,505
11,516
11,527
8,383
8,389
8,395
8,401
8,407
11,483
11,494
11,505
11,516
11,527
9,877
9,888
9,899
9,910
9,921
67,750
67,800
67,850
67,900
67,950
67,800
67,850
67,900
67,950
68,000
10,218
10,229
10,240
10,251
10,262
7,693
7,699
7,705
7,711
7,717
10,218
10,229
10,240
10,251
10,262
8,612
8,623
8,634
8,645
8,656
70,750
70,800
70,850
70,900
70,950
70,800
70,850
70,900
70,950
71,000
10,878
10,889
10,900
10,911
10,922
8,053
8,059
8,065
8,071
8,077
10,878
10,889
10,900
10,911
10,922
9,272
9,283
9,294
9,305
9,316
73,750
73,800
73,850
73,900
73,950
73,800
73,850
73,900
73,950
74,000
11,538
11,549
11,560
11,571
11,582
8,413
8,419
8,425
8,431
8,437
11,538
11,549
11,560
11,571
11,582
9,932
9,943
9,954
9,965
9,976
68,000
71,000
74,000
68,000
68,050
68,100
68,150
68,200
68,250
10,273
10,284
10,295
10,306
10,317
7,723
7,729
7,735
7,741
7,747
10,273
10,284
10,295
10,306
10,317
8,667
8,678
8,689
8,700
8,711
71,000
71,050
71,100
71,150
71,200
71,250
10,933
10,944
10,955
10,966
10,977
8,083
8,089
8,095
8,101
8,107
10,933
10,944
10,955
10,966
10,977
9,327
9,338
9,349
9,360
9,371
74,000
74,050
74,100
74,150
74,200
74,250
11,593
11,604
11,615
11,626
11,637
8,443
8,449
8,455
8,461
8,467
11,593
11,604
11,615
11,626
11,637
9,987
9,998
68,050
68,100
68,150
68,200
71,050
71,100
71,150
71,200
74,050
74,100
74,150
74,200
10,009
10,020
10,031
68,250
68,300
68,350
68,400
68,450
68,300
68,350
68,400
68,450
68,500
10,328
10,339
10,350
10,361
10,372
7,753
7,759
7,765
7,771
7,777
10,328
10,339
10,350
10,361
10,372
8,722
8,733
8,744
8,755
8,766
71,250
71,300
71,350
71,400
71,450
71,300
71,350
71,400
71,450
71,500
10,988
10,999
11,010
11,021
11,032
8,113
8,119
8,125
8,131
8,137
10,988
10,999
11,010
11,021
11,032
9,382
9,393
9,404
9,415
9,426
74,250
74,300
74,350
74,400
74,450
74,300
74,350
74,400
74,450
74,500
11,648
11,659
11,670
11,681
11,692
8,473
8,479
8,485
8,491
8,497
11,648
11,659
11,670
11,681
11,692
10,042
10,053
10,064
10,075
10,086
68,500
68,550
68,600
68,650
68,700
68,550
68,600
68,650
68,700
68,750
10,383
10,394
10,405
10,416
10,427
7,783
7,789
7,795
7,801
7,807
10,383
10,394
10,405
10,416
10,427
8,777
8,788
8,799
8,810
8,821
71,500
71,550
71,600
71,650
71,700
71,550
71,600
71,650
71,700
71,750
11,043
11,054
11,065
11,076
11,087
8,143
8,149
8,155
8,161
8,167
11,043
11,054
11,065
11,076
11,087
9,437
9,448
9,459
9,470
9,481
74,500
74,550
74,600
74,650
74,700
74,550
74,600
74,650
74,700
74,750
11,703
11,714
11,725
11,736
11,747
8,503
8,509
8,515
8,521
8,527
11,703
11,714
11,725
11,736
11,747
10,097
10,108
10,119
10,130
10,141
68,750
68,800
68,850
68,900
68,950
68,800
68,850
68,900
68,950
69,000
10,438
10,449
10,460
10,471
10,482
7,813
7,819
7,825
7,831
7,837
10,438
10,449
10,460
10,471
10,482
8,832
8,843
8,854
8,865
8,876
71,750
71,800
71,850
71,900
71,950
71,800
71,850
71,900
71,950
72,000
11,098
11,109
11,120
11,131
11,142
8,173
8,179
8,185
8,191
8,197
11,098
11,109
11,120
11,131
11,142
9,492
9,503
9,514
9,525
9,536
74,750
74,800
74,850
74,900
74,950
74,800
74,850
74,900
74,950
75,000
11,758
11,769
11,780
11,791
11,802
8,533
8,539
8,545
8,551
8,557
11,758
11,769
11,780
11,791
11,802
10,152
10,163
10,174
10,185
10,196
(Continued)
* This column must also be used by a qualifying surviving spouse.
11
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
75,000
78,000
81,000
75,000
75,050
75,100
75,150
75,200
75,250
11,813
11,824
11,835
11,846
11,857
8,563
8,569
8,575
8,581
8,587
11,813
10,207
10,218
10,229
10,240
10,251
78,000
78,050
78,100
78,150
78,200
78,250
12,473
12,484
12,495
12,506
12,517
8,923
8,929
8,935
8,941
8,947
12,473
10,867
10,878
10,889
10,900
10,911
81,000
81,050
81,100
81,150
81,200
81,250
13,133
13,144
13,155
13,166
13,177
9,283
9,289
9,295
9,301
9,307
13,133
11,527
11,538
11,549
11,560
11,571
75,050
11,824
11,835
11,846
11,857
78,050
12,484
12,495
12,506
12,517
81,050
13,144
13,155
13,166
13,177
75,100
75,150
75,200
78,100
78,150
78,200
81,100
81,150
81,200
75,250
75,300
75,350
75,400
75,450
75,300
75,350
75,400
75,450
75,500
11,868
11,879
11,890
11,901
11,912
8,593
8,599
8,605
8,611
8,617
11,868
11,879
11,890
11,901
11,912
10,262
10,273
10,284
10,295
10,306
78,250
78,300
78,350
78,400
78,450
78,300
78,350
78,400
78,450
78,500
12,528
12,539
12,550
12,561
12,572
8,953
8,959
8,965
8,971
8,977
12,528
12,539
12,550
12,561
12,572
10,922
10,933
10,944
10,955
10,966
81,250
81,300
81,350
81,400
81,450
81,300
81,350
81,400
81,450
81,500
13,188
13,199
13,210
13,221
13,232
9,313
9,319
9,325
9,331
9,337
13,188
13,199
13,210
13,221
13,232
11,582
11,593
11,604
11,615
11,626
75,500
75,550
75,600
75,650
75,700
75,550
75,600
75,650
75,700
75,750
11,923
11,934
11,945
11,956
11,967
8,623
8,629
8,635
8,641
8,647
11,923
11,934
11,945
11,956
11,967
10,317
10,328
10,339
10,350
10,361
78,500
78,550
78,600
78,650
78,700
78,550
78,600
78,650
78,700
78,750
12,583
12,594
12,605
12,616
12,627
8,983
8,989
8,995
9,001
9,007
12,583
12,594
12,605
12,616
12,627
10,977
10,988
10,999
11,010
11,021
81,500
81,550
81,600
81,650
81,700
81,550
81,600
81,650
81,700
81,750
13,243
13,254
13,265
13,276
13,287
9,343
9,349
9,355
9,361
9,367
13,243
13,254
13,265
13,276
13,287
11,637
11,648
11,659
11,670
11,681
75,750
75,800
75,850
75,900
75,950
75,800
75,850
75,900
75,950
76,000
11,978
11,989
12,000
12,011
12,022
8,653
8,659
8,665
8,671
8,677
11,978
11,989
12,000
12,011
12,022
10,372
10,383
10,394
10,405
10,416
78,750
78,800
78,850
78,900
78,950
78,800
78,850
78,900
78,950
79,000
12,638
12,649
12,660
12,671
12,682
9,013
9,019
9,025
9,031
9,037
12,638
12,649
12,660
12,671
12,682
11,032
11,043
11,054
11,065
11,076
81,750
81,800
81,850
81,900
81,950
81,800
81,850
81,900
81,950
82,000
13,298
13,309
13,320
13,331
13,342
9,373
9,379
9,385
9,391
9,397
13,298
13,309
13,320
13,331
13,342
11,692
11,703
11,714
11,725
11,736
76,000
79,000
82,000
76,000
76,050
76,100
76,150
76,200
76,250
12,033
12,044
12,055
12,066
12,077
8,683
8,689
8,695
8,701
8,707
12,033
12,044
12,055
12,066
12,077
10,427
10,438
10,449
10,460
10,471
79,000
79,050
79,100
79,150
79,200
79,250
12,693
12,704
12,715
12,726
12,737
9,043
9,049
9,055
9,061
9,067
12,693
12,704
12,715
12,726
12,737
11,087
11,098
11,109
11,120
11,131
82,000
82,050
82,100
82,150
82,200
82,250
13,353
13,364
13,375
13,386
13,397
9,403
9,409
9,415
9,421
9,427
13,353
13,364
13,375
13,386
13,397
11,747
11,758
11,769
11,780
11,791
76,050
76,100
76,150
76,200
79,050
79,100
79,150
79,200
82,050
82,100
82,150
82,200
76,250
76,300
76,350
76,400
76,450
76,300
76,350
76,400
76,450
76,500
12,088
12,099
12,110
12,121
12,132
8,713
8,719
8,725
8,731
8,737
12,088
12,099
12,110
12,121
12,132
10,482
10,493
10,504
10,515
10,526
79,250
79,300
79,350
79,400
79,450
79,300
79,350
79,400
79,450
79,500
12,748
12,759
12,770
12,781
12,792
9,073
9,079
9,085
9,091
9,097
12,748
12,759
12,770
12,781
12,792
11,142
11,153
11,164
11,175
11,186
82,250
82,300
82,350
82,400
82,450
82,300
82,350
82,400
82,450
82,500
13,408
13,419
13,430
13,441
13,452
9,433
9,439
9,445
9,451
9,457
13,408
13,419
13,430
13,441
13,452
11,802
11,813
11,824
11,835
11,846
76,500
76,550
76,600
76,650
76,700
76,550
76,600
76,650
76,700
76,750
12,143
12,154
12,165
12,176
12,187
8,743
8,749
8,755
8,761
8,767
12,143
12,154
12,165
12,176
12,187
10,537
10,548
10,559
10,570
10,581
79,500
79,550
79,600
79,650
79,700
79,550
79,600
79,650
79,700
79,750
12,803
12,814
12,825
12,836
12,847
9,103
9,109
9,115
9,121
9,127
12,803
12,814
12,825
12,836
12,847
11,197
11,208
11,219
11,230
11,241
82,500
82,550
82,600
82,650
82,700
82,550
82,600
82,650
82,700
82,750
13,463
13,474
13,485
13,496
13,507
9,463
9,469
9,475
9,481
9,487
13,463
13,474
13,485
13,496
13,507
11,857
11,868
11,879
11,890
11,901
76,750
76,800
76,850
76,900
76,950
76,800
76,850
76,900
76,950
77,000
12,198
12,209
12,220
12,231
12,242
8,773
8,779
8,785
8,791
8,797
12,198
12,209
12,220
12,231
12,242
10,592
10,603
10,614
10,625
10,636
79,750
79,800
79,850
79,900
79,950
79,800
79,850
79,900
79,950
80,000
12,858
12,869
12,880
12,891
12,902
9,133
9,139
9,145
9,151
9,157
12,858
12,869
12,880
12,891
12,902
11,252
11,263
11,274
11,285
11,296
82,750
82,800
82,850
82,900
82,950
82,800
82,850
82,900
82,950
83,000
13,518
13,529
13,540
13,551
13,562
9,493
9,499
9,505
9,511
9,517
13,518
13,529
13,540
13,551
13,562
11,912
11,923
11,934
11,945
11,956
77,000
80,000
83,000
77,000
77,050
77,100
77,150
77,200
77,250
12,253
12,264
12,275
12,286
12,297
8,803
8,809
8,815
8,821
8,827
12,253
12,264
12,275
12,286
12,297
10,647
10,658
10,669
10,680
10,691
80,000
80,050
80,100
80,150
80,200
80,250
12,913
12,924
12,935
12,946
12,957
9,163
9,169
9,175
9,181
9,187
12,913
12,924
12,935
12,946
12,957
11,307
11,318
11,329
11,340
11,351
83,000
83,050
83,100
83,150
83,200
83,250
13,573
13,584
13,595
13,606
13,617
9,523
9,529
9,535
9,541
9,547
13,573
13,584
13,595
13,606
13,617
11,967
11,978
11,989
12,000
12,011
77,050
77,100
77,150
77,200
80,050
80,100
80,150
80,200
83,050
83,100
83,150
83,200
77,250
77,300
77,350
77,400
77,450
77,300
77,350
77,400
77,450
77,500
12,308
12,319
12,330
12,341
12,352
8,833
8,839
8,845
8,851
8,857
12,308
12,319
12,330
12,341
12,352
10,702
10,713
10,724
10,735
10,746
80,250
80,300
80,350
80,400
80,450
80,300
80,350
80,400
80,450
80,500
12,968
12,979
12,990
13,001
13,012
9,193
9,199
9,205
9,211
9,217
12,968
12,979
12,990
13,001
13,012
11,362
11,373
11,384
11,395
11,406
83,250
83,300
83,350
83,400
83,450
83,300
83,350
83,400
83,450
83,500
13,628
13,639
13,650
13,661
13,672
9,553
9,559
9,565
9,571
9,577
13,628
13,639
13,650
13,661
13,672
12,022
12,033
12,044
12,055
12,066
77,500
77,550
77,600
77,650
77,700
77,550
77,600
77,650
77,700
77,750
12,363
12,374
12,385
12,396
12,407
8,863
8,869
8,875
8,881
8,887
12,363
12,374
12,385
12,396
12,407
10,757
10,768
10,779
10,790
10,801
80,500
80,550
80,600
80,650
80,700
80,550
80,600
80,650
80,700
80,750
13,023
13,034
13,045
13,056
13,067
9,223
9,229
9,235
9,241
9,247
13,023
13,034
13,045
13,056
13,067
11,417
11,428
11,439
11,450
11,461
83,500
83,550
83,600
83,650
83,700
83,550
83,600
83,650
83,700
83,750
13,683
13,694
13,705
13,716
13,727
9,583
9,589
9,595
9,601
9,607
13,683
13,694
13,705
13,716
13,727
12,077
12,088
12,099
12,110
12,121
77,750
77,800
77,850
77,900
77,950
77,800
77,850
77,900
77,950
78,000
12,418
12,429
12,440
12,451
12,462
8,893
8,899
8,905
8,911
8,917
12,418
12,429
12,440
12,451
12,462
10,812
10,823
10,834
10,845
10,856
80,750
80,800
80,850
80,900
80,950
80,800
80,850
80,900
80,950
81,000
13,078
13,089
13,100
13,111
13,122
9,253
9,259
9,265
9,271
9,277
13,078
13,089
13,100
13,111
13,122
11,472
11,483
11,494
11,505
11,516
83,750
83,800
83,850
83,900
83,950
83,800
83,850
83,900
83,950
84,000
13,738
13,749
13,760
13,771
13,782
9,613
9,619
9,625
9,631
9,637
13,738
13,749
13,760
13,771
13,782
12,132
12,143
12,154
12,165
12,176
(Continued)
* This column must also be used by a qualifying surviving spouse.
12
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
84,000
87,000
90,000
84,000
84,050
84,100
84,150
84,200
84,250
13,793
13,804
13,815
13,826
13,837
9,643
9,649
9,655
9,661
9,667
13,793
12,187
12,198
12,209
12,220
12,231
87,000
87,050
87,100
87,150
87,200
87,250
14,453
14,464
14,475
14,486
14,497
10,003
10,009
10,015
10,021
10,027
14,453
12,847
12,858
12,869
12,880
12,891
90,000
90,050
90,100
90,150
90,200
90,250
15,113
15,124
15,135
15,146
15,157
10,421
10,432
10,443
10,454
10,465
15,113
13,507
13,518
13,529
13,540
13,551
84,050
13,804
13,815
13,826
13,837
87,050
14,464
14,475
14,486
14,497
90,050
15,124
15,135
15,146
15,157
84,100
84,150
84,200
87,100
87,150
87,200
90,100
90,150
90,200
84,250
84,300
84,350
84,400
84,450
84,300
84,350
84,400
84,450
84,500
13,848
13,859
13,870
13,881
13,892
9,673
9,679
9,685
9,691
9,697
13,848
13,859
13,870
13,881
13,892
12,242
12,253
12,264
12,275
12,286
87,250
87,300
87,350
87,400
87,450
87,300
87,350
87,400
87,450
87,500
14,508
14,519
14,530
14,541
14,552
10,033
10,039
10,045
10,051
10,057
14,508
14,519
14,530
14,541
14,552
12,902
12,913
12,924
12,935
12,946
90,250
90,300
90,350
90,400
90,450
90,300
90,350
90,400
90,450
90,500
15,168
15,179
15,190
15,201
15,212
10,476
10,487
10,498
10,509
10,520
15,168
15,179
15,190
15,201
15,212
13,562
13,573
13,584
13,595
13,606
84,500
84,550
84,600
84,650
84,700
84,550
84,600
84,650
84,700
84,750
13,903
13,914
13,925
13,936
13,947
9,703
9,709
9,715
9,721
9,727
13,903
13,914
13,925
13,936
13,947
12,297
12,308
12,319
12,330
12,341
87,500
87,550
87,600
87,650
87,700
87,550
87,600
87,650
87,700
87,750
14,563
14,574
14,585
14,596
14,607
10,063
10,069
10,075
10,081
10,087
14,563
14,574
14,585
14,596
14,607
12,957
12,968
12,979
12,990
13,001
90,500
90,550
90,600
90,650
90,700
90,550
90,600
90,650
90,700
90,750
15,223
15,234
15,245
15,256
15,267
10,531
10,542
10,553
10,564
10,575
15,223
15,234
15,245
15,256
15,267
13,617
13,628
13,639
13,650
13,661
84,750
84,800
84,850
84,900
84,950
84,800
84,850
84,900
84,950
85,000
13,958
13,969
13,980
13,991
14,002
9,733
9,739
9,745
9,751
9,757
13,958
13,969
13,980
13,991
14,002
12,352
12,363
12,374
12,385
12,396
87,750
87,800
87,850
87,900
87,950
87,800
87,850
87,900
87,950
88,000
14,618
14,629
14,640
14,651
14,662
10,093
10,099
10,105
10,111
10,117
14,618
14,629
14,640
14,651
14,662
13,012
13,023
13,034
13,045
13,056
90,750
90,800
90,850
90,900
90,950
90,800
90,850
90,900
90,950
91,000
15,278
15,289
15,300
15,311
15,322
10,586
10,597
10,608
10,619
10,630
15,278
15,289
15,300
15,311
15,322
13,672
13,683
13,694
13,705
13,716
85,000
88,000
91,000
85,000
85,050
85,100
85,150
85,200
85,250
14,013
14,024
14,035
14,046
14,057
9,763
9,769
9,775
9,781
9,787
14,013
14,024
14,035
14,046
14,057
12,407
12,418
12,429
12,440
12,451
88,000
88,050
88,100
88,150
88,200
88,250
14,673
14,684
14,695
14,706
14,717
10,123
10,129
10,135
10,141
10,147
14,673
14,684
14,695
14,706
14,717
13,067
13,078
13,089
13,100
13,111
91,000
91,050
91,100
91,150
91,200
91,250
15,333
15,344
15,355
15,366
15,377
10,641
10,652
10,663
10,674
10,685
15,333
15,344
15,355
15,366
15,377
13,727
13,738
13,749
13,760
13,771
85,050
85,100
85,150
85,200
88,050
88,100
88,150
88,200
91,050
91,100
91,150
91,200
85,250
85,300
85,350
85,400
85,450
85,300
85,350
85,400
85,450
85,500
14,068
14,079
14,090
14,101
14,112
9,793
9,799
9,805
9,811
9,817
14,068
14,079
14,090
14,101
14,112
12,462
12,473
12,484
12,495
12,506
88,250
88,300
88,350
88,400
88,450
88,300
88,350
88,400
88,450
88,500
14,728
14,739
14,750
14,761
14,772
10,153
10,159
10,165
10,171
10,177
14,728
14,739
14,750
14,761
14,772
13,122
13,133
13,144
13,155
13,166
91,250
91,300
91,350
91,400
91,450
91,300
91,350
91,400
91,450
91,500
15,388
15,399
15,410
15,421
15,432
10,696
10,707
10,718
10,729
10,740
15,388
15,399
15,410
15,421
15,432
13,782
13,793
13,804
13,815
13,826
85,500
85,550
85,600
85,650
85,700
85,550
85,600
85,650
85,700
85,750
14,123
14,134
14,145
14,156
14,167
9,823
9,829
9,835
9,841
9,847
14,123
14,134
14,145
14,156
14,167
12,517
12,528
12,539
12,550
12,561
88,500
88,550
88,600
88,650
88,700
88,550
88,600
88,650
88,700
88,750
14,783
14,794
14,805
14,816
14,827
10,183
10,189
10,195
10,201
10,207
14,783
14,794
14,805
14,816
14,827
13,177
13,188
13,199
13,210
13,221
91,500
91,550
91,600
91,650
91,700
91,550
91,600
91,650
91,700
91,750
15,443
15,454
15,465
15,476
15,487
10,751
10,762
10,773
10,784
10,795
15,443
15,454
15,465
15,476
15,487
13,837
13,848
13,859
13,870
13,881
85,750
85,800
85,850
85,900
85,950
85,800
85,850
85,900
85,950
86,000
14,178
14,189
14,200
14,211
14,222
9,853
9,859
9,865
9,871
9,877
14,178
14,189
14,200
14,211
14,222
12,572
12,583
12,594
12,605
12,616
88,750
88,800
88,850
88,900
88,950
88,800
88,850
88,900
88,950
89,000
14,838
14,849
14,860
14,871
14,882
10,213
10,219
10,225
10,231
10,237
14,838
14,849
14,860
14,871
14,882
13,232
13,243
13,254
13,265
13,276
91,750
91,800
91,850
91,900
91,950
91,800
91,850
91,900
91,950
92,000
15,498
15,509
15,520
15,531
15,542
10,806
10,817
10,828
10,839
10,850
15,498
15,509
15,520
15,531
15,542
13,892
13,903
13,914
13,925
13,936
86,000
89,000
92,000
86,000
86,050
86,100
86,150
86,200
86,250
14,233
14,244
14,255
14,266
14,277
9,883
9,889
9,895
9,901
9,907
14,233
14,244
14,255
14,266
14,277
12,627
12,638
12,649
12,660
12,671
89,000
89,050
89,100
89,150
89,200
89,250
14,893
14,904
14,915
14,926
14,937
10,243
10,249
10,255
10,261
10,267
14,893
14,904
14,915
14,926
14,937
13,287
13,298
13,309
13,320
13,331
92,000
92,050
92,100
92,150
92,200
92,250
15,553
15,564
15,575
15,586
15,597
10,861
10,872
10,883
10,894
10,905
15,553
15,564
15,575
15,586
15,597
13,947
13,958
13,969
13,980
13,991
86,050
86,100
86,150
86,200
89,050
89,100
89,150
89,200
92,050
92,100
92,150
92,200
86,250
86,300
86,350
86,400
86,450
86,300
86,350
86,400
86,450
86,500
14,288
14,299
14,310
14,321
14,332
9,913
9,919
9,925
9,931
9,937
14,288
14,299
14,310
14,321
14,332
12,682
12,693
12,704
12,715
12,726
89,250
89,300
89,350
89,400
89,450
89,300
89,350
89,400
89,450
89,500
14,948
14,959
14,970
14,981
14,992
10,273
10,279
10,285
10,291
10,300
14,948
14,959
14,970
14,981
14,992
13,342
13,353
13,364
13,375
13,386
92,250
92,300
92,350
92,400
92,450
92,300
92,350
92,400
92,450
92,500
15,608
15,619
15,630
15,641
15,652
10,916
10,927
10,938
10,949
10,960
15,608
15,619
15,630
15,641
15,652
14,002
14,013
14,024
14,035
14,046
86,500
86,550
86,600
86,650
86,700
86,550
86,600
86,650
86,700
86,750
14,343
14,354
14,365
14,376
14,387
9,943
9,949
9,955
9,961
9,967
14,343
14,354
14,365
14,376
14,387
12,737
12,748
12,759
12,770
12,781
89,500
89,550
89,600
89,650
89,700
89,550
89,600
89,650
89,700
89,750
15,003
15,014
15,025
15,036
15,047
10,311
10,322
10,333
10,344
10,355
15,003
15,014
15,025
15,036
15,047
13,397
13,408
13,419
13,430
13,441
92,500
92,550
92,600
92,650
92,700
92,550
92,600
92,650
92,700
92,750
15,663
15,674
15,685
15,696
15,707
10,971
10,982
10,993
11,004
11,015
15,663
15,674
15,685
15,696
15,707
14,057
14,068
14,079
14,090
14,101
86,750
86,800
86,850
86,900
86,950
86,800
86,850
86,900
86,950
87,000
14,398
14,409
14,420
14,431
14,442
9,973
9,979
9,985
9,991
9,997
14,398
14,409
14,420
14,431
14,442
12,792
12,803
12,814
12,825
12,836
89,750
89,800
89,850
89,900
89,950
89,800
89,850
89,900
89,950
90,000
15,058
15,069
15,080
15,091
15,102
10,366
10,377
10,388
10,399
10,410
15,058
15,069
15,080
15,091
15,102
13,452
13,463
13,474
13,485
13,496
92,750
92,800
92,850
92,900
92,950
92,800
92,850
92,900
92,950
93,000
15,718
15,729
15,740
15,751
15,762
11,026
11,037
11,048
11,059
11,070
15,718
15,729
15,740
15,751
15,762
14,112
14,123
14,134
14,145
14,156
(Continued)
* This column must also be used by a qualifying surviving spouse.
13
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
93,000
96,000
99,000
93,000
93,050
93,100
93,150
93,200
93,250
15,773
15,784
15,795
15,806
15,817
11,081
11,092
11,103
11,114
11,125
15,773
14,167
14,178
14,189
14,200
14,211
96,000
96,050
96,100
96,150
96,200
96,250
16,446
16,458
16,470
16,482
16,494
11,741
11,752
11,763
11,774
11,785
16,446
14,840
14,852
14,864
14,876
14,888
99,000
99,050
99,100
99,150
99,200
99,250
17,166
17,178
17,190
17,202
17,214
12,401
12,412
12,423
12,434
12,445
17,166
15,560
15,572
15,584
15,596
15,608
93,050
15,784
15,795
15,806
15,817
96,050
16,458
16,470
16,482
16,494
99,050
17,178
17,190
17,202
17,214
93,100
93,150
93,200
96,100
96,150
96,200
99,100
99,150
99,200
93,250
93,300
93,350
93,400
93,450
93,300
93,350
93,400
93,450
93,500
15,828
15,839
15,850
15,861
15,872
11,136
11,147
11,158
11,169
11,180
15,828
15,839
15,850
15,861
15,872
14,222
14,233
14,244
14,255
14,266
96,250
96,300
96,350
96,400
96,450
96,300
96,350
96,400
96,450
96,500
16,506
16,518
16,530
16,542
16,554
11,796
11,807
11,818
11,829
11,840
16,506
16,518
16,530
16,542
16,554
14,900
14,912
14,924
14,936
14,948
99,250
99,300
99,350
99,400
99,450
99,300
99,350
99,400
99,450
99,500
17,226
17,238
17,250
17,262
17,274
12,456
12,467
12,478
12,489
12,500
17,226
17,238
17,250
17,262
17,274
15,620
15,632
15,644
15,656
15,668
93,500
93,550
93,600
93,650
93,700
93,550
93,600
93,650
93,700
93,750
15,883
15,894
15,905
15,916
15,927
11,191
11,202
11,213
11,224
11,235
15,883
15,894
15,905
15,916
15,927
14,277
14,288
14,299
14,310
14,321
96,500
96,550
96,600
96,650
96,700
96,550
96,600
96,650
96,700
96,750
16,566
16,578
16,590
16,602
16,614
11,851
11,862
11,873
11,884
11,895
16,566
16,578
16,590
16,602
16,614
14,960
14,972
14,984
14,996
15,008
99,500
99,550
99,600
99,650
99,700
99,550
99,600
99,650
99,700
99,750
17,286
17,298
17,310
17,322
17,334
12,511
12,522
12,533
12,544
12,555
17,286
17,298
17,310
17,322
17,334
15,680
15,692
15,704
15,716
15,728
93,750
93,800
93,850
93,900
93,950
93,800
93,850
93,900
93,950
94,000
15,938
15,949
15,960
15,971
15,982
11,246
11,257
11,268
11,279
11,290
15,938
15,949
15,960
15,971
15,982
14,332
14,343
14,354
14,365
14,376
96,750
96,800
96,850
96,900
96,950
96,800
96,850
96,900
96,950
97,000
16,626
16,638
16,650
16,662
16,674
11,906
11,917
11,928
11,939
11,950
16,626
16,638
16,650
16,662
16,674
15,020
15,032
15,044
15,056
15,068
99,750
99,800
99,850
99,900
99,800
99,850
99,900
99,950
17,346
17,358
17,370
17,382
17,394
12,566
12,577
12,588
12,599
12,610
17,346
17,358
17,370
17,382
17,394
15,740
15,752
15,764
15,776
15,788
99,950 100,000
94,000
97,000
ꢀꢀꢀ
$100,000
or over
94,000
94,050
94,100
94,150
94,200
94,250
15,993
16,004
16,015
16,026
16,037
11,301
11,312
11,323
11,334
11,345
15,993
16,004
16,015
16,026
16,037
14,387
14,398
14,409
14,420
14,431
97,000
97,050
97,100
97,150
97,200
97,250
16,686
16,698
16,710
16,722
16,734
11,961
11,972
11,983
11,994
12,005
16,686
16,698
16,710
16,722
16,734
15,080
15,092
15,104
15,116
15,128
94,050
94,100
94,150
94,200
97,050
97,100
97,150
97,200
use the Tax
Computation
Worksheet
ꢀꢀꢀ
94,250
94,300
94,350
94,400
94,450
94,300
94,350
94,400
94,450
94,500
16,048
16,059
16,070
16,081
16,092
11,356
11,367
11,378
11,389
11,400
16,048
16,059
16,070
16,081
16,092
14,442
14,453
14,464
14,475
14,486
97,250
97,300
97,350
97,400
97,450
97,300
97,350
97,400
97,450
97,500
16,746
16,758
16,770
16,782
16,794
12,016
12,027
12,038
12,049
12,060
16,746
16,758
16,770
16,782
16,794
15,140
15,152
15,164
15,176
15,188
94,500
94,550
94,600
94,650
94,700
94,550
94,600
94,650
94,700
94,750
16,103
16,114
16,125
16,136
16,147
11,411
11,422
11,433
11,444
11,455
16,103
16,114
16,125
16,136
16,147
14,497
14,508
14,519
14,530
14,541
97,500
97,550
97,600
97,650
97,700
97,550
97,600
97,650
97,700
97,750
16,806
16,818
16,830
16,842
16,854
12,071
12,082
12,093
12,104
12,115
16,806
16,818
16,830
16,842
16,854
15,200
15,212
15,224
15,236
15,248
94,750
94,800
94,850
94,900
94,950
94,800
94,850
94,900
94,950
95,000
16,158
16,169
16,180
16,191
16,202
11,466
11,477
11,488
11,499
11,510
16,158
16,169
16,180
16,191
16,202
14,552
14,563
14,574
14,585
14,596
97,750
97,800
97,850
97,900
97,950
97,800
97,850
97,900
97,950
98,000
16,866
16,878
16,890
16,902
16,914
12,126
12,137
12,148
12,159
12,170
16,866
16,878
16,890
16,902
16,914
15,260
15,272
15,284
15,296
15,308
95,000
98,000
95,000
95,050
95,100
95,150
95,200
95,250
16,213
16,224
16,235
16,246
16,257
11,521
11,532
11,543
11,554
11,565
16,213
16,224
16,235
16,246
16,257
14,607
14,618
14,629
14,640
14,651
98,000
98,050
98,100
98,150
98,200
98,250
16,926
16,938
16,950
16,962
16,974
12,181
12,192
12,203
12,214
12,225
16,926
16,938
16,950
16,962
16,974
15,320
15,332
15,344
15,356
15,368
95,050
95,100
95,150
95,200
98,050
98,100
98,150
98,200
95,250
95,300
95,350
95,400
95,450
95,300
95,350
95,400
95,450
95,500
16,268
16,279
16,290
16,302
16,314
11,576
11,587
11,598
11,609
11,620
16,268
16,279
16,290
16,302
16,314
14,662
14,673
14,684
14,696
14,708
98,250
98,300
98,350
98,400
98,450
98,300
98,350
98,400
98,450
98,500
16,986
16,998
17,010
17,022
17,034
12,236
12,247
12,258
12,269
12,280
16,986
16,998
17,010
17,022
17,034
15,380
15,392
15,404
15,416
15,428
95,500
95,550
95,600
95,650
95,700
95,550
95,600
95,650
95,700
95,750
16,326
16,338
16,350
16,362
16,374
11,631
11,642
11,653
11,664
11,675
16,326
16,338
16,350
16,362
16,374
14,720
14,732
14,744
14,756
14,768
98,500
98,550
98,600
98,650
98,700
98,550
98,600
98,650
98,700
98,750
17,046
17,058
17,070
17,082
17,094
12,291
12,302
12,313
12,324
12,335
17,046
17,058
17,070
17,082
17,094
15,440
15,452
15,464
15,476
15,488
95,750
95,800
95,850
95,900
95,950
95,800
95,850
95,900
95,950
96,000
16,386
16,398
16,410
16,422
16,434
11,686
11,697
11,708
11,719
11,730
16,386
16,398
16,410
16,422
16,434
14,780
14,792
14,804
14,816
14,828
98,750
98,800
98,850
98,900
98,950
98,800
98,850
98,900
98,950
99,000
17,106
17,118
17,130
17,142
17,154
12,346
12,357
12,368
12,379
12,390
17,106
17,118
17,130
17,142
17,154
15,500
15,512
15,524
15,536
15,548
* This column must also be used by a qualifying surviving spouse.
14
2023 Tax Computation Worksheet—Line 16
See the instructions for line 16 to see if you must use the worksheet below to figure your tax.
!
CAUTION
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Tax.
(c)
Multiply
(a) by (b)
Subtract (d) from (c). Enter
the result here and on the entry
space on line 16.
Taxable income.
(a)
(b)
(d)
If line 15 is—
Enter the amount from line 15 Multiplication amount
Subtraction amount
At least $100,000 but not over $182,100
Over $182,100 but not over $231,250
Over $231,250 but not over $578,125
Over $578,125
$
× 24% (0.24)
× 32% (0.32)
× 35% (0.35)
× 37% (0.37)
$
$
$
$
$
6,600.00
$
$
$
$
$
$
$
$ 21,168.00
$ 28,105.50
$ 39,668.00
Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below
that applies to you.
Tax.
(c)
Multiply
(a) by (b)
Subtract (d) from (c). Enter the
result here and on the entry
space on line 16.
Taxable income.
(a)
(b)
(d)
If line 15 is—
Enter the amount from line 15 Multiplication amount
Subtraction amount
At least $100,000 but not over $190,750
Over $190,750 but not over $364,200
Over $364,200 but not over $462,500
Over $462,500 but not over $693,750
Over $693,750
$
× 22% (0.22)
× 24% (0.24)
× 32% (0.32)
× 35% (0.35)
× 37% (0.37)
$
$
$
$
$
$
9,385.00
$
$
$
$
$
$
$
$
$
$ 13,200.00
$ 42,336.00
$ 56,211.00
$ 70,086.00
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Tax.
(c)
Multiply
(a) by (b)
Subtract (d) from (c). Enter
the result here and on the entry
space on line 16.
Taxable income.
(a)
(b)
(d)
If line 15 is—
Enter the amount from line 15 Multiplication amount
Subtraction amount
At least $100,000 but not over $182,100
Over $182,100 but not over $231,250
Over $231,250 but not over $346,875
Over $346,875
$
× 24% (0.24)
× 32% (0.32)
× 35% (0.35)
× 37% (0.37)
$
$
$
$
$
6,600.00
$
$
$
$
$
$
$
$ 21,168.00
$ 28,105.50
$ 35,043.00
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Tax.
(c)
Multiply
(a) by (b)
Subtract (d) from (c). Enter
the result here and on the
entry space on line 16.
Taxable income.
(a)
(b)
(d)
If line 15 is—
Enter the amount from line 15 Multiplication amount
Subtraction amount
At least $100,000 but not over $182,100
Over $182,100 but not over $231,250
Over $231,250 but not over $578,100
Over $578,100
$
× 24% (0.24)
× 32% (0.32)
× 35% (0.35)
× 37% (0.37)
$
$
$
$
$
8,206.00
$
$
$
$
$ 22,774.00
$ 29,711.50
$ 41,273.50
$
$
$
15
And your filing status is—
2023 Earned Income Credit (EIC) Table
Single, head of household, or
qualifying surviving spouse and
the number of children you have is—
If the amount you are
looking up from the
worksheet is—
Caution. This is not a tax table.
0
1
2
3
But less
1. To find your credit, read down
the “At least - But less than”
columns and find the line that
2. Then, go to the column that
includes your filing status and the
number of qualifying children you
Example. If your filing status is
single, you have one qualifying
child who has a valid SSN, and the
amount you are looking up from
At least
than
Your credit is—
2,400 2,450
2,450 2,500
186
189
825
842
970 1,091
990 1,114
includes the amount you were told have who have valid SSNs as
to look up from your EIC
Worksheet.
defined earlier. Enter the credit from your EIC Worksheet is $2,455, you
that column on your EIC Worksheet. would enter $842.
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
1
50
50
2
6
9
26
43
60
10
30
50
70
11
34
56
79
2
6
9
26
43
60
10
30
50
70
11
34
56
79
2,800
2,850
2,900
2,950
2,850
2,900
2,950
3,000
216
961
978
1,130
1,150
1,170
1,190
1,271
1,294
1,316
1,339
216
961
978
1,130
1,150
1,170
1,190
1,271
1,294
1,316
1,339
100
150
200
220
224
228
220
224
228
100
150
10
13
10
13
995
995
1,012
1,012
200
250
300
350
250
300
350
400
17
21
25
29
77
94
90
110
130
150
101
124
146
169
17
21
25
29
77
94
90
110
130
150
101
124
146
169
3,000
3,050
3,100
3,150
3,050
3,100
3,150
3,200
231
235
239
243
1,029
1,046
1,063
1,080
1,210
1,230
1,250
1,270
1,361
1,384
1,406
1,429
231
235
239
243
1,029
1,046
1,063
1,080
1,210
1,230
1,250
1,270
1,361
1,384
1,406
1,429
111
128
111
128
400
450
500
550
450
500
550
600
33
36
40
44
145
162
179
196
170
190
210
230
191
214
236
259
33
36
40
44
145
162
179
196
170
190
210
230
191
214
236
259
3,200
3,250
3,300
3,350
3,250
3,300
3,350
3,400
247
251
254
258
1,097
1,114
1,131
1,148
1,290
1,310
1,330
1,350
1,451
1,474
1,496
1,519
247
251
254
258
1,097
1,114
1,131
1,148
1,290
1,310
1,330
1,350
1,451
1,474
1,496
1,519
600
650
700
750
650
700
750
800
48
52
55
59
213
230
247
264
250
270
290
310
281
304
326
349
48
52
55
59
213
230
247
264
250
270
290
310
281
304
326
349
3,400
3,450
3,500
3,550
3,450
3,500
3,550
3,600
262
266
270
273
1,165
1,182
1,199
1,216
1,370
1,390
1,410
1,430
1,541
1,564
1,586
1,609
262
266
270
273
1,165
1,182
1,199
1,216
1,370
1,390
1,410
1,430
1,541
1,564
1,586
1,609
800
850
900
950
850
900
63
67
71
75
281
298
315
332
330
350
370
390
371
394
416
439
63
67
71
75
281
298
315
332
330
350
370
390
371
394
416
439
3,600
3,650
3,700
3,750
3,650
3,700
3,750
3,800
277
281
285
289
1,233
1,250
1,267
1,284
1,450
1,470
1,490
1,510
1,631
1,654
1,676
1,699
277
281
285
289
1,233
1,250
1,267
1,284
1,450
1,470
1,490
1,510
1,631
1,654
1,676
1,699
950
1,000
1,000
1,050
1,100
1,150
1,050
1,100
1,150
1,200
78
82
86
90
349
366
383
400
410
430
450
470
461
484
506
529
78
82
86
90
349
366
383
400
410
430
450
470
461
484
506
529
3,800
3,850
3,900
3,950
3,850
3,900
3,950
4,000
293
296
300
304
1,301
1,318
1,335
1,352
1,530
1,550
1,570
1,590
1,721
1,744
1,766
1,789
293
296
300
304
1,301
1,318
1,335
1,352
1,530
1,550
1,570
1,590
1,721
1,744
1,766
1,789
1,200
1,250
1,300
1,350
1,250
1,300
1,350
1,400
94
98
417
434
451
468
490
510
530
550
551
574
596
619
94
98
417
434
451
468
490
510
530
550
551
574
596
619
4,000
4,050
4,100
4,150
4,050
4,100
4,150
4,200
308
312
316
319
1,369
1,386
1,403
1,420
1,610
1,630
1,650
1,670
1,811
1,834
1,856
1,879
308
312
316
319
1,369
1,386
1,403
1,420
1,610
1,630
1,650
1,670
1,811
1,834
1,856
1,879
101
105
101
105
1,400
1,450
1,500
1,550
1,450
1,500
1,550
1,600
109
113
117
120
485
502
519
536
570
590
610
630
641
664
686
709
109
113
117
120
485
502
519
536
570
590
610
630
641
664
686
709
4,200
4,250
4,300
4,350
4,250
4,300
4,350
4,400
323
327
331
335
1,437
1,454
1,471
1,488
1,690
1,710
1,730
1,750
1,901
1,924
1,946
1,969
323
327
331
335
1,437
1,454
1,471
1,488
1,690
1,710
1,730
1,750
1,901
1,924
1,946
1,969
1,600
1,650
1,700
1,750
1,650
1,700
1,750
1,800
124
128
132
136
553
570
587
604
650
670
690
710
731
754
776
799
124
128
132
136
553
570
587
604
650
670
690
710
731
754
776
799
4,400
4,450
4,500
4,550
4,450
4,500
4,550
4,600
339
342
346
350
1,505
1,522
1,539
1,556
1,770
1,790
1,810
1,830
1,991
2,014
2,036
2,059
339
342
346
350
1,505
1,522
1,539
1,556
1,770
1,790
1,810
1,830
1,991
2,014
2,036
2,059
1,800
1,850
1,900
1,950
1,850
1,900
1,950
2,000
140
143
147
151
621
638
655
672
730
750
770
790
821
844
866
889
140
143
147
151
621
638
655
672
730
750
770
790
821
844
866
889
4,600
4,650
4,700
4,750
4,650
4,700
4,750
4,800
354
358
361
365
1,573
1,590
1,607
1,624
1,850
1,870
1,890
1,910
2,081
2,104
2,126
2,149
354
358
361
365
1,573
1,590
1,607
1,624
1,850
1,870
1,890
1,910
2,081
2,104
2,126
2,149
2,000
2,050
2,100
2,150
2,050
2,100
2,150
2,200
155
159
163
166
689
706
723
740
810
830
850
870
911
934
956
979
155
159
163
166
689
706
723
740
810
830
850
870
911
934
956
979
4,800
4,850
4,900
4,950
4,850
4,900
4,950
5,000
369
373
377
381
1,641
1,658
1,675
1,692
1,930
1,950
1,970
1,990
2,171
2,194
2,216
2,239
369
373
377
381
1,641
1,658
1,675
1,692
1,930
1,950
1,970
1,990
2,171
2,194
2,216
2,239
2,200
2,250
2,300
2,350
2,250
2,300
2,350
2,400
170
174
178
182
757
774
791
808
890
910
930
950
1,001
1,024
1,046
1,069
170
174
178
182
757
774
791
808
890
910
930
950
1,001
1,024
1,046
1,069
5,000
5,050
5,100
5,150
5,050
5,100
5,150
5,200
384
388
392
396
1,709
1,726
1,743
1,760
2,010
2,030
2,050
2,070
2,261
2,284
2,306
2,329
384
388
392
396
1,709
1,726
1,743
1,760
2,010
2,030
2,050
2,070
2,261
2,284
2,306
2,329
2,400
2,450
2,500
2,550
2,450
2,500
2,550
2,600
186
189
193
197
825
842
859
876
970
990
1,091
1,114
1,136
1,159
186
189
193
197
825
842
859
876
970
990
1,091
1,114
1,136
1,159
5,200
5,250
5,300
5,350
5,250
5,300
5,350
5,400
400
404
407
411
1,777
1,794
1,811
1,828
2,090
2,110
2,130
2,150
2,351
2,374
2,396
2,419
400
404
407
411
1,777
1,794
1,811
1,828
2,090
2,110
2,130
2,150
2,351
2,374
2,396
2,419
1,010
1,030
1,010
1,030
2,600
2,650
2,700
2,750
2,650
2,700
2,750
2,800
201
205
208
212
893
910
927
944
1,050
1,070
1,090
1,110
1,181
1,204
1,226
1,249
201
205
208
212
893
910
927
944
1,050
1,070
1,090
1,110
1,181
1,204
1,226
1,249
5,400
5,450
5,500
5,550
5,450
5,500
5,550
5,600
415
419
423
426
1,845
1,862
1,879
1,896
2,170
2,190
2,210
2,230
2,441
2,464
2,486
2,509
415
419
423
426
1,845
1,862
1,879
1,896
2,170
2,190
2,210
2,230
2,441
2,464
2,486
2,509
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
16
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
5,600
5,650
5,700
5,750
5,650
5,700
5,750
5,800
430
1,913
1,930
1,947
1,964
2,250
2,270
2,290
2,310
2,531
2,554
2,576
2,599
430
1,913
1,930
1,947
1,964
2,250
2,270
2,290
2,310
2,531
2,554
2,576
2,599
8,800
8,850
8,900
8,950
8,850
8,900
8,950
9,000
600
3,001
3,018
3,035
3,052
3,530
3,550
3,570
3,590
3,971
3,994
4,016
4,039
600
3,001
3,018
3,035
3,052
3,530
3,550
3,570
3,590
3,971
3,994
4,016
4,039
434
438
442
434
438
442
600
600
600
600
600
600
5,800
5,850
5,900
5,950
5,850
5,900
5,950
6,000
446
449
453
457
1,981
1,998
2,015
2,032
2,330
2,350
2,370
2,390
2,621
2,644
2,666
2,689
446
449
453
457
1,981
1,998
2,015
2,032
2,330
2,350
2,370
2,390
2,621
2,644
2,666
2,689
9,000
9,050
9,100
9,150
9,050
9,100
9,150
9,200
600
600
600
600
3,069
3,086
3,103
3,120
3,610
3,630
3,650
3,670
4,061
4,084
4,106
4,129
600
600
600
600
3,069
3,086
3,103
3,120
3,610
3,630
3,650
3,670
4,061
4,084
4,106
4,129
6,000
6,050
6,100
6,150
6,050
6,100
6,150
6,200
461
465
469
472
2,049
2,066
2,083
2,100
2,410
2,430
2,450
2,470
2,711
2,734
2,756
2,779
461
465
469
472
2,049
2,066
2,083
2,100
2,410
2,430
2,450
2,470
2,711
2,734
2,756
2,779
9,200
9,250
9,300
9,350
9,250
9,300
9,350
9,400
600
600
600
600
3,137
3,154
3,171
3,188
3,690
3,710
3,730
3,750
4,151
4,174
4,196
4,219
600
600
600
600
3,137
3,154
3,171
3,188
3,690
3,710
3,730
3,750
4,151
4,174
4,196
4,219
6,200
6,250
6,300
6,350
6,250
6,300
6,350
6,400
476
480
484
488
2,117
2,134
2,151
2,168
2,490
2,510
2,530
2,550
2,801
2,824
2,846
2,869
476
480
484
488
2,117
2,134
2,151
2,168
2,490
2,510
2,530
2,550
2,801
2,824
2,846
2,869
9,400
9,450
9,500
9,550
9,450
9,500
9,550
9,600
600
600
600
600
3,205
3,222
3,239
3,256
3,770
3,790
3,810
3,830
4,241
4,264
4,286
4,309
600
600
600
600
3,205
3,222
3,239
3,256
3,770
3,790
3,810
3,830
4,241
4,264
4,286
4,309
6,400
6,450
6,500
6,550
6,450
6,500
6,550
6,600
492
495
499
503
2,185
2,202
2,219
2,236
2,570
2,590
2,610
2,630
2,891
2,914
2,936
2,959
492
495
499
503
2,185
2,202
2,219
2,236
2,570
2,590
2,610
2,630
2,891
2,914
2,936
2,959
9,600
9,650
9,700
9,750
9,650
9,700
9,750
9,800
600
600
600
600
3,273
3,290
3,307
3,324
3,850
3,870
3,890
3,910
4,331
4,354
4,376
4,399
600
600
600
600
3,273
3,290
3,307
3,324
3,850
3,870
3,890
3,910
4,331
4,354
4,376
4,399
6,600
6,650
6,700
6,750
6,650
6,700
6,750
6,800
507
511
514
518
2,253
2,270
2,287
2,304
2,650
2,670
2,690
2,710
2,981
3,004
3,026
3,049
507
511
514
518
2,253
2,270
2,287
2,304
2,650
2,670
2,690
2,710
2,981
3,004
3,026
3,049
9,800
9,850
9,900
9,950
9,850
9,900
598
594
590
586
3,341
3,358
3,375
3,392
3,930
3,950
3,970
3,990
4,421
4,444
4,466
4,489
600
600
600
600
3,341
3,358
3,375
3,392
3,930
3,950
3,970
3,990
4,421
4,444
4,466
4,489
9,950
10,000
6,800
6,850
6,900
6,950
6,850
6,900
6,950
7,000
522
526
530
534
2,321
2,338
2,355
2,372
2,730
2,750
2,770
2,790
3,071
3,094
3,116
3,139
522
526
530
534
2,321
2,338
2,355
2,372
2,730
2,750
2,770
2,790
3,071
3,094
3,116
3,139
10,000
10,050
10,100
10,150
10,050
10,100
10,150
10,200
583
579
575
571
3,409
3,426
3,443
3,460
4,010
4,030
4,050
4,070
4,511
4,534
4,556
4,579
600
600
600
600
3,409
3,426
3,443
3,460
4,010
4,030
4,050
4,070
4,511
4,534
4,556
4,579
7,000
7,050
7,100
7,150
7,050
7,100
7,150
7,200
537
541
545
549
2,389
2,406
2,423
2,440
2,810
2,830
2,850
2,870
3,161
3,184
3,206
3,229
537
541
545
549
2,389
2,406
2,423
2,440
2,810
2,830
2,850
2,870
3,161
3,184
3,206
3,229
10,200
10,250
10,300
10,350
10,250
10,300
10,350
10,400
567
563
560
556
3,477
3,494
3,511
3,528
4,090
4,110
4,130
4,150
4,601
4,624
4,646
4,669
600
600
600
600
3,477
3,494
3,511
3,528
4,090
4,110
4,130
4,150
4,601
4,624
4,646
4,669
7,200
7,250
7,300
7,350
7,250
7,300
7,350
7,400
553
557
560
564
2,457
2,474
2,491
2,508
2,890
2,910
2,930
2,950
3,251
3,274
3,296
3,319
553
557
560
564
2,457
2,474
2,491
2,508
2,890
2,910
2,930
2,950
3,251
3,274
3,296
3,319
10,400
10,450
10,500
10,550
10,450
10,500
10,550
10,600
552
548
544
540
3,545
3,562
3,579
3,596
4,170
4,190
4,210
4,230
4,691
4,714
4,736
4,759
600
600
600
600
3,545
3,562
3,579
3,596
4,170
4,190
4,210
4,230
4,691
4,714
4,736
4,759
7,400
7,450
7,500
7,550
7,450
7,500
7,550
7,600
568
572
576
579
2,525
2,542
2,559
2,576
2,970
2,990
3,010
3,030
3,341
3,364
3,386
3,409
568
572
576
579
2,525
2,542
2,559
2,576
2,970
2,990
3,010
3,030
3,341
3,364
3,386
3,409
10,600
10,650
10,700
10,750
10,650
10,700
10,750
10,800
537
533
529
525
3,613
3,630
3,647
3,664
4,250
4,270
4,290
4,310
4,781
4,804
4,826
4,849
600
600
600
600
3,613
3,630
3,647
3,664
4,250
4,270
4,290
4,310
4,781
4,804
4,826
4,849
7,600
7,650
7,700
7,750
7,650
7,700
7,750
7,800
583
587
591
595
2,593
2,610
2,627
2,644
3,050
3,070
3,090
3,110
3,431
3,454
3,476
3,499
583
587
591
595
2,593
2,610
2,627
2,644
3,050
3,070
3,090
3,110
3,431
3,454
3,476
3,499
10,800
10,850
10,900
10,950
10,850
10,900
10,950
11,000
521
518
514
510
3,681
3,698
3,715
3,732
4,330
4,350
4,370
4,390
4,871
4,894
4,916
4,939
600
600
600
600
3,681
3,698
3,715
3,732
4,330
4,350
4,370
4,390
4,871
4,894
4,916
4,939
7,800
7,850
7,900
7,950
7,850
7,900
7,950
8,000
600
600
600
600
2,661
2,678
2,695
2,712
3,130
3,150
3,170
3,190
3,521
3,544
3,566
3,589
600
600
600
600
2,661
2,678
2,695
2,712
3,130
3,150
3,170
3,190
3,521
3,544
3,566
3,589
11,000
11,050
11,100
11,150
11,050
11,100
11,150
11,200
506
502
498
495
3,749
3,766
3,783
3,800
4,410
4,430
4,450
4,470
4,961
4,984
5,006
5,029
600
600
600
600
3,749
3,766
3,783
3,800
4,410
4,430
4,450
4,470
4,961
4,984
5,006
5,029
8,000
8,050
8,100
8,150
8,050
8,100
8,150
8,200
600
600
600
600
2,729
2,746
2,763
2,780
3,210
3,230
3,250
3,270
3,611
3,634
3,656
3,679
600
600
600
600
2,729
2,746
2,763
2,780
3,210
3,230
3,250
3,270
3,611
3,634
3,656
3,679
11,200
11,250
11,300
11,350
11,250
11,300
11,350
11,400
491
487
483
479
3,817
3,834
3,851
3,868
4,490
4,510
4,530
4,550
5,051
5,074
5,096
5,119
600
600
600
600
3,817
3,834
3,851
3,868
4,490
4,510
4,530
4,550
5,051
5,074
5,096
5,119
8,200
8,250
8,300
8,350
8,250
8,300
8,350
8,400
600
600
600
600
2,797
2,814
2,831
2,848
3,290
3,310
3,330
3,350
3,701
3,724
3,746
3,769
600
600
600
600
2,797
2,814
2,831
2,848
3,290
3,310
3,330
3,350
3,701
3,724
3,746
3,769
11,400
11,450
11,500
11,550
11,450
11,500
11,550
11,600
475
472
468
464
3,885
3,902
3,919
3,936
4,570
4,590
4,610
4,630
5,141
5,164
5,186
5,209
600
600
600
600
3,885
3,902
3,919
3,936
4,570
4,590
4,610
4,630
5,141
5,164
5,186
5,209
8,400
8,450
8,500
8,550
8,450
8,500
8,550
8,600
600
600
600
600
2,865
2,882
2,899
2,916
3,370
3,390
3,410
3,430
3,791
3,814
3,836
3,859
600
600
600
600
2,865
2,882
2,899
2,916
3,370
3,390
3,410
3,430
3,791
3,814
3,836
3,859
11,600
11,650
11,700
11,750
11,650
11,700
11,750
11,800
460
456
452
449
3,953
3,970
3,987
3,995
4,650
4,670
4,690
4,710
5,231
5,254
5,276
5,299
600
600
600
600
3,953
3,970
3,987
3,995
4,650
4,670
4,690
4,710
5,231
5,254
5,276
5,299
8,600
8,650
8,700
8,750
8,650
8,700
8,750
8,800
600
600
600
600
2,933
2,950
2,967
2,984
3,450
3,470
3,490
3,510
3,881
3,904
3,926
3,949
600
600
600
600
2,933
2,950
2,967
2,984
3,450
3,470
3,490
3,510
3,881
3,904
3,926
3,949
11,800
11,850
11,900
11,950
11,850
11,900
11,950
12,000
445
441
437
433
3,995
3,995
3,995
3,995
4,730
4,750
4,770
4,790
5,321
5,344
5,366
5,389
600
600
600
600
3,995
3,995
3,995
3,995
4,730
4,750
4,770
4,790
5,321
5,344
5,366
5,389
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
17
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
12,000
12,050
12,100
12,150
12,050
12,100
12,150
12,200
430
3,995
3,995
3,995
3,995
4,810
4,830
4,850
4,870
5,411
5,434
5,456
5,479
600
3,995
3,995
3,995
3,995
4,810
4,830
4,850
4,870
5,411
5,434
5,456
5,479
15,200
15,250
15,300
15,350
15,250
15,300
15,350
15,400
185
3,995
3,995
3,995
3,995
6,090
6,110
6,130
6,150
6,851
6,874
6,896
6,919
600
3,995
3,995
3,995
3,995
6,090
6,110
6,130
6,150
6,851
6,874
6,896
6,919
426
422
418
600
600
600
181
177
173
600
600
600
12,200
12,250
12,300
12,350
12,250
12,300
12,350
12,400
414
410
407
403
3,995
3,995
3,995
3,995
4,890
4,910
4,930
4,950
5,501
5,524
5,546
5,569
600
600
600
600
3,995
3,995
3,995
3,995
4,890
4,910
4,930
4,950
5,501
5,524
5,546
5,569
15,400
15,450
15,500
15,550
15,450
15,500
15,550
15,600
169
166
162
158
3,995
3,995
3,995
3,995
6,170
6,190
6,210
6,230
6,941
6,964
6,986
7,009
600
600
600
600
3,995
3,995
3,995
3,995
6,170
6,190
6,210
6,230
6,941
6,964
6,986
7,009
12,400
12,450
12,500
12,550
12,450
12,500
12,550
12,600
399
395
391
387
3,995
3,995
3,995
3,995
4,970
4,990
5,010
5,030
5,591
5,614
5,636
5,659
600
600
600
600
3,995
3,995
3,995
3,995
4,970
4,990
5,010
5,030
5,591
5,614
5,636
5,659
15,600
15,650
15,700
15,750
15,650
15,700
15,750
15,800
154
150
146
143
3,995
3,995
3,995
3,995
6,250
6,270
6,290
6,310
7,031
7,054
7,076
7,099
600
600
600
600
3,995
3,995
3,995
3,995
6,250
6,270
6,290
6,310
7,031
7,054
7,076
7,099
12,600
12,650
12,700
12,750
12,650
12,700
12,750
12,800
384
380
376
372
3,995
3,995
3,995
3,995
5,050
5,070
5,090
5,110
5,681
5,704
5,726
5,749
600
600
600
600
3,995
3,995
3,995
3,995
5,050
5,070
5,090
5,110
5,681
5,704
5,726
5,749
15,800
15,850
15,900
15,950
15,850
15,900
15,950
16,000
139
135
131
127
3,995
3,995
3,995
3,995
6,330
6,350
6,370
6,390
7,121
7,144
7,166
7,189
600
600
600
600
3,995
3,995
3,995
3,995
6,330
6,350
6,370
6,390
7,121
7,144
7,166
7,189
12,800
12,850
12,900
12,950
12,850
12,900
12,950
13,000
368
365
361
357
3,995
3,995
3,995
3,995
5,130
5,150
5,170
5,190
5,771
5,794
5,816
5,839
600
600
600
600
3,995
3,995
3,995
3,995
5,130
5,150
5,170
5,190
5,771
5,794
5,816
5,839
16,000
16,050
16,100
16,150
16,050
16,100
16,150
16,200
124
120
116
112
3,995
3,995
3,995
3,995
6,410
6,430
6,450
6,470
7,211
7,234
7,256
7,279
600
600
600
600
3,995
3,995
3,995
3,995
6,410
6,430
6,450
6,470
7,211
7,234
7,256
7,279
13,000
13,050
13,100
13,150
13,050
13,100
13,150
13,200
353
349
345
342
3,995
3,995
3,995
3,995
5,210
5,230
5,250
5,270
5,861
5,884
5,906
5,929
600
600
600
600
3,995
3,995
3,995
3,995
5,210
5,230
5,250
5,270
5,861
5,884
5,906
5,929
16,200
16,250
16,300
16,350
16,250
16,300
16,350
16,400
108
104
101
97
3,995
3,995
3,995
3,995
6,490
6,510
6,530
6,550
7,301
7,324
7,346
7,369
600
600
600
600
3,995
3,995
3,995
3,995
6,490
6,510
6,530
6,550
7,301
7,324
7,346
7,369
13,200
13,250
13,300
13,350
13,250
13,300
13,350
13,400
338
334
330
326
3,995
3,995
3,995
3,995
5,290
5,310
5,330
5,350
5,951
5,974
5,996
6,019
600
600
600
600
3,995
3,995
3,995
3,995
5,290
5,310
5,330
5,350
5,951
5,974
5,996
6,019
16,400
16,450
16,500
16,550
16,450
16,500
16,550
16,600
93
89
85
81
3,995
3,995
3,995
3,995
6,570
6,590
6,604
6,604
7,391
7,414
7,430
7,430
596
592
588
584
3,995
3,995
3,995
3,995
6,570
6,590
6,604
6,604
7,391
7,414
7,430
7,430
13,400
13,450
13,500
13,550
13,450
13,500
13,550
13,600
322
319
315
311
3,995
3,995
3,995
3,995
5,370
5,390
5,410
5,430
6,041
6,064
6,086
6,109
600
600
600
600
3,995
3,995
3,995
3,995
5,370
5,390
5,410
5,430
6,041
6,064
6,086
6,109
16,600
16,650
16,700
16,750
16,650
16,700
16,750
16,800
78
74
70
66
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
580
576
573
569
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
13,600
13,650
13,700
13,750
13,650
13,700
13,750
13,800
307
303
299
296
3,995
3,995
3,995
3,995
5,450
5,470
5,490
5,510
6,131
6,154
6,176
6,199
600
600
600
600
3,995
3,995
3,995
3,995
5,450
5,470
5,490
5,510
6,131
6,154
6,176
6,199
16,800
16,850
16,900
16,950
16,850
16,900
16,950
17,000
62
59
55
51
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
565
561
557
553
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
13,800
13,850
13,900
13,950
13,850
13,900
13,950
14,000
292
288
284
280
3,995
3,995
3,995
3,995
5,530
5,550
5,570
5,590
6,221
6,244
6,266
6,289
600
600
600
600
3,995
3,995
3,995
3,995
5,530
5,550
5,570
5,590
6,221
6,244
6,266
6,289
17,000
17,050
17,100
17,150
17,050
17,100
17,150
17,200
47
43
39
36
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
550
546
542
538
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
14,000
14,050
14,100
14,150
14,050
14,100
14,150
14,200
277
273
269
265
3,995
3,995
3,995
3,995
5,610
5,630
5,650
5,670
6,311
6,334
6,356
6,379
600
600
600
600
3,995
3,995
3,995
3,995
5,610
5,630
5,650
5,670
6,311
6,334
6,356
6,379
17,200
17,250
17,300
17,350
17,250
17,300
17,350
17,400
32
28
24
20
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
534
531
527
523
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
14,200
14,250
14,300
14,350
14,250
14,300
14,350
14,400
261
257
254
250
3,995
3,995
3,995
3,995
5,690
5,710
5,730
5,750
6,401
6,424
6,446
6,469
600
600
600
600
3,995
3,995
3,995
3,995
5,690
5,710
5,730
5,750
6,401
6,424
6,446
6,469
17,400
17,450
17,500
17,550
17,450
17,500
17,550
17,600
16
13
9
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
519
515
511
508
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
5
14,400
14,450
14,500
14,550
14,450
14,500
14,550
14,600
246
242
238
234
3,995
3,995
3,995
3,995
5,770
5,790
5,810
5,830
6,491
6,514
6,536
6,559
600
600
600
600
3,995
3,995
3,995
3,995
5,770
5,790
5,810
5,830
6,491
6,514
6,536
6,559
17,600
17,650
17,700
17,750
17,650
17,700
17,750
17,800
*
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
504
500
496
492
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
14,600
14,650
14,700
14,750
14,650
14,700
14,750
14,800
231
227
223
219
3,995
3,995
3,995
3,995
5,850
5,870
5,890
5,910
6,581
6,604
6,626
6,649
600
600
600
600
3,995
3,995
3,995
3,995
5,850
5,870
5,890
5,910
6,581
6,604
6,626
6,649
17,800
17,850
17,900
17,950
17,850
17,900
17,950
18,000
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
488
485
481
477
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
14,800
14,850
14,900
14,950
14,850
14,900
14,950
15,000
215
212
208
204
3,995
3,995
3,995
3,995
5,930
5,950
5,970
5,990
6,671
6,694
6,716
6,739
600
600
600
600
3,995
3,995
3,995
3,995
5,930
5,950
5,970
5,990
6,671
6,694
6,716
6,739
18,000
18,050
18,100
18,150
18,050
18,100
18,150
18,200
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
473
469
466
462
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
15,000
15,050
15,100
15,150
15,050
15,100
15,150
15,200
200
196
192
189
3,995
3,995
3,995
3,995
6,010
6,030
6,050
6,070
6,761
6,784
6,806
6,829
600
600
600
600
3,995
3,995
3,995
3,995
6,010
6,030
6,050
6,070
6,761
6,784
6,806
6,829
18,200
18,250
18,300
18,350
18,250
18,300
18,350
18,400
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
458
454
450
446
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $17,600 but less than $17,640, and you have no qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $17,640 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
(Continued)
18
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
18,400
18,450
18,500
18,550
18,450
18,500
18,550
18,600
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
443
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
21,600
21,650
21,700
21,750
21,650
21,700
21,750
21,800
0
0
0
0
3,985
3,977
3,969
3,961
6,590
6,580
6,569
6,559
7,416
7,405
7,395
7,384
198
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
439
435
431
194
190
186
18,600
18,650
18,700
18,750
18,650
18,700
18,750
18,800
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
427
423
420
416
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
21,800
21,850
21,900
21,950
21,850
21,900
21,950
22,000
0
0
0
0
3,953
3,945
3,937
3,929
6,548
6,538
6,527
6,517
7,374
7,363
7,353
7,342
182
179
175
171
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
18,800
18,850
18,900
18,950
18,850
18,900
18,950
19,000
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
412
408
404
400
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
22,000
22,050
22,100
22,150
22,050
22,100
22,150
22,200
0
0
0
0
3,921
3,913
3,905
3,897
6,506
6,496
6,485
6,474
7,332
7,321
7,311
7,300
167
163
160
156
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
19,000
19,050
19,100
19,150
19,050
19,100
19,150
19,200
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
397
393
389
385
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
22,200
22,250
22,300
22,350
22,250
22,300
22,350
22,400
0
0
0
0
3,889
3,881
3,873
3,865
6,464
6,453
6,443
6,432
7,289
7,279
7,268
7,258
152
148
144
140
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
19,200
19,250
19,300
19,350
19,250
19,300
19,350
19,400
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
381
378
374
370
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
22,400
22,450
22,500
22,550
22,450
22,500
22,550
22,600
0
0
0
0
3,857
3,849
3,841
3,833
6,422
6,411
6,401
6,390
7,247
7,237
7,226
7,216
137
133
129
125
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
19,400
19,450
19,500
19,550
19,450
19,500
19,550
19,600
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
366
362
358
355
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
22,600
22,650
22,700
22,750
22,650
22,700
22,750
22,800
0
0
0
0
3,825
3,817
3,809
3,801
6,380
6,369
6,359
6,348
7,205
7,195
7,184
7,174
121
117
114
110
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
19,600
19,650
19,700
19,750
19,650
19,700
19,750
19,800
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
351
347
343
339
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
22,800
22,850
22,900
22,950
22,850
22,900
22,950
23,000
0
0
0
0
3,793
3,785
3,777
3,769
6,338
6,327
6,317
6,306
7,163
7,153
7,142
7,132
106
102
98
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
94
19,800
19,850
19,900
19,950
19,850
19,900
19,950
20,000
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
335
332
328
324
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
23,000
23,050
23,100
23,150
23,050
23,100
23,150
23,200
0
0
0
0
3,761
3,753
3,745
3,737
6,295
6,285
6,274
6,264
7,121
7,110
7,100
7,089
91
87
83
79
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
20,000
20,050
20,100
20,150
20,050
20,100
20,150
20,200
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
320
316
313
309
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
23,200
23,250
23,300
23,350
23,250
23,300
23,350
23,400
0
0
0
0
3,729
3,721
3,713
3,705
6,253
6,243
6,232
6,222
7,079
7,068
7,058
7,047
75
72
68
64
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
20,200
20,250
20,300
20,350
20,250
20,300
20,350
20,400
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
305
301
297
293
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
23,400
23,450
23,500
23,550
23,450
23,500
23,550
23,600
0
0
0
0
3,697
3,689
3,681
3,673
6,211
6,201
6,190
6,180
7,037
7,026
7,016
7,005
60
56
52
49
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
20,400
20,450
20,500
20,550
20,450
20,500
20,550
20,600
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
290
286
282
278
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
23,600
23,650
23,700
23,750
23,650
23,700
23,750
23,800
0
0
0
0
3,665
3,657
3,649
3,641
6,169
6,159
6,148
6,138
6,995
6,984
6,974
6,963
45
41
37
33
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
20,600
20,650
20,700
20,750
20,650
20,700
20,750
20,800
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
274
270
267
263
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
23,800
23,850
23,900
23,950
23,850
23,900
23,950
24,000
0
0
0
0
3,633
3,625
3,617
3,609
6,127
6,116
6,106
6,095
6,952
6,942
6,931
6,921
29
26
22
18
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
20,800
20,850
20,900
20,950
20,850
20,900
20,950
21,000
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
259
255
251
247
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
24,000
24,050
24,100
24,150
24,050
24,100
24,150
24,200
0
0
0
0
3,601
3,593
3,585
3,577
6,085
6,074
6,064
6,053
6,910
6,900
6,889
6,879
14
10
7
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
3
21,000
21,050
21,100
21,150
21,050
21,100
21,150
21,200
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
244
240
236
232
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
24,200
24,250
24,300
24,350
24,250
24,300
24,350
24,400
0
0
0
0
3,569
3,561
3,553
3,545
6,043
6,032
6,022
6,011
6,868
6,858
6,847
6,837
*
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
21,200
21,250
21,300
21,350
21,250
21,300
21,350
21,400
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
228
225
221
217
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
24,400
24,450
24,500
24,550
24,450
24,500
24,550
24,600
0
0
0
0
3,537
3,529
3,521
3,513
6,001
5,990
5,980
5,969
6,826
6,816
6,805
6,795
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
21,400
21,450
21,500
21,550
21,450
21,500
21,550
21,600
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
213
209
205
202
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
24,600
24,650
24,700
24,750
24,650
24,700
24,750
24,800
0
0
0
0
3,505
3,497
3,489
3,481
5,959
5,948
5,937
5,927
6,784
6,773
6,763
6,752
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $24,200 but less than $24,210, and you have no qualifying children who have valid
SSNs, your credit is $0.
If the amount you are looking up from the worksheet is $24,210 or more, and you have no qualifying children who have valid SSNs, you can’t take the
credit.
(Continued)
19
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
24,800
24,850
24,900
24,950
24,850
24,900
24,950
25,000
0
0
0
0
3,473
3,465
3,457
3,449
5,916
5,906
5,895
5,885
6,742
6,731
6,721
6,710
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
28,000
28,050
28,100
28,150
28,050
28,100
28,150
28,200
0
0
0
0
2,962
2,954
2,946
2,938
5,242
5,232
5,221
5,211
6,068
6,057
6,047
6,036
0
0
0
0
3,995
3,995
3,995
3,986
6,604
6,604
6,604
6,592
7,430
7,430
7,430
7,418
25,000
25,050
25,100
25,150
25,050
25,100
25,150
25,200
0
0
0
0
3,441
3,433
3,425
3,417
5,874
5,864
5,853
5,843
6,700
6,689
6,679
6,668
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
28,200
28,250
28,300
28,350
28,250
28,300
28,350
28,400
0
0
0
0
2,930
2,922
2,914
2,906
5,200
5,190
5,179
5,169
6,026
6,015
6,005
5,994
0
0
0
0
3,978
3,970
3,962
3,954
6,582
6,571
6,561
6,550
7,407
7,397
7,386
7,376
25,200
25,250
25,300
25,350
25,250
25,300
25,350
25,400
0
0
0
0
3,409
3,401
3,393
3,385
5,832
5,822
5,811
5,801
6,658
6,647
6,637
6,626
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
28,400
28,450
28,500
28,550
28,450
28,500
28,550
28,600
0
0
0
0
2,898
2,890
2,882
2,874
5,158
5,148
5,137
5,127
5,984
5,973
5,963
5,952
0
0
0
0
3,946
3,938
3,930
3,922
6,540
6,529
6,519
6,508
7,365
7,355
7,344
7,334
25,400
25,450
25,500
25,550
25,450
25,500
25,550
25,600
0
0
0
0
3,377
3,369
3,361
3,353
5,790
5,780
5,769
5,758
6,616
6,605
6,594
6,584
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
28,600
28,650
28,700
28,750
28,650
28,700
28,750
28,800
0
0
0
0
2,866
2,858
2,850
2,842
5,116
5,106
5,095
5,085
5,942
5,931
5,921
5,910
0
0
0
0
3,914
3,906
3,898
3,890
6,498
6,487
6,477
6,466
7,323
7,313
7,302
7,292
25,600
25,650
25,700
25,750
25,650
25,700
25,750
25,800
0
0
0
0
3,345
3,337
3,329
3,321
5,748
5,737
5,727
5,716
6,573
6,563
6,552
6,542
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
28,800
28,850
28,900
28,950
28,850
28,900
28,950
29,000
0
0
0
0
2,834
2,826
2,818
2,810
5,074
5,063
5,053
5,042
5,899
5,889
5,878
5,868
0
0
0
0
3,882
3,874
3,866
3,858
6,456
6,445
6,434
6,424
7,281
7,270
7,260
7,249
25,800
25,850
25,900
25,950
25,850
25,900
25,950
26,000
0
0
0
0
3,313
3,305
3,297
3,289
5,706
5,695
5,685
5,674
6,531
6,521
6,510
6,500
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
29,000
29,050
29,100
29,150
29,050
29,100
29,150
29,200
0
0
0
0
2,802
2,794
2,786
2,778
5,032
5,021
5,011
5,000
5,857
5,847
5,836
5,826
0
0
0
0
3,850
3,842
3,834
3,826
6,413
6,403
6,392
6,382
7,239
7,228
7,218
7,207
26,000
26,050
26,100
26,150
26,050
26,100
26,150
26,200
0
0
0
0
3,281
3,274
3,266
3,258
5,664
5,653
5,643
5,632
6,489
6,479
6,468
6,458
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
29,200
29,250
29,300
29,350
29,250
29,300
29,350
29,400
0
0
0
0
2,770
2,762
2,754
2,746
4,990
4,979
4,969
4,958
5,815
5,805
5,794
5,784
0
0
0
0
3,818
3,810
3,802
3,794
6,371
6,361
6,350
6,340
7,197
7,186
7,176
7,165
26,200
26,250
26,300
26,350
26,250
26,300
26,350
26,400
0
0
0
0
3,250
3,242
3,234
3,226
5,622
5,611
5,600
5,590
6,447
6,437
6,426
6,415
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
29,400
29,450
29,500
29,550
29,450
29,500
29,550
29,600
0
0
0
0
2,738
2,730
2,722
2,714
4,948
4,937
4,927
4,916
5,773
5,763
5,752
5,742
0
0
0
0
3,786
3,778
3,770
3,762
6,329
6,319
6,308
6,298
7,155
7,144
7,134
7,123
26,400
26,450
26,500
26,550
26,450
26,500
26,550
26,600
0
0
0
0
3,218
3,210
3,202
3,194
5,579
5,569
5,558
5,548
6,405
6,394
6,384
6,373
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
29,600
29,650
29,700
29,750
29,650
29,700
29,750
29,800
0
0
0
0
2,706
2,698
2,690
2,682
4,906
4,895
4,884
4,874
5,731
5,720
5,710
5,699
0
0
0
0
3,755
3,747
3,739
3,731
6,287
6,277
6,266
6,255
7,113
7,102
7,091
7,081
26,600
26,650
26,700
26,750
26,650
26,700
26,750
26,800
0
0
0
0
3,186
3,178
3,170
3,162
5,537
5,527
5,516
5,506
6,363
6,352
6,342
6,331
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
29,800
29,850
29,900
29,950
29,850
29,900
29,950
30,000
0
0
0
0
2,674
2,666
2,658
2,650
4,863
4,853
4,842
4,832
5,689
5,678
5,668
5,657
0
0
0
0
3,723
3,715
3,707
3,699
6,245
6,234
6,224
6,213
7,070
7,060
7,049
7,039
26,800
26,850
26,900
26,950
26,850
26,900
26,950
27,000
0
0
0
0
3,154
3,146
3,138
3,130
5,495
5,485
5,474
5,464
6,321
6,310
6,300
6,289
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
30,000
30,050
30,100
30,150
30,050
30,100
30,150
30,200
0
0
0
0
2,642
2,634
2,626
2,618
4,821
4,811
4,800
4,790
5,647
5,636
5,626
5,615
0
0
0
0
3,691
3,683
3,675
3,667
6,203
6,192
6,182
6,171
7,028
7,018
7,007
6,997
27,000
27,050
27,100
27,150
27,050
27,100
27,150
27,200
0
0
0
0
3,122
3,114
3,106
3,098
5,453
5,443
5,432
5,421
6,279
6,268
6,258
6,247
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
30,200
30,250
30,300
30,350
30,250
30,300
30,350
30,400
0
0
0
0
2,610
2,602
2,594
2,586
4,779
4,769
4,758
4,748
5,605
5,594
5,584
5,573
0
0
0
0
3,659
3,651
3,643
3,635
6,161
6,150
6,140
6,129
6,986
6,976
6,965
6,955
27,200
27,250
27,300
27,350
27,250
27,300
27,350
27,400
0
0
0
0
3,090
3,082
3,074
3,066
5,411
5,400
5,390
5,379
6,236
6,226
6,215
6,205
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
30,400
30,450
30,500
30,550
30,450
30,500
30,550
30,600
0
0
0
0
2,578
2,570
2,562
2,554
4,737
4,727
4,716
4,705
5,563
5,552
5,541
5,531
0
0
0
0
3,627
3,619
3,611
3,603
6,119
6,108
6,098
6,087
6,944
6,934
6,923
6,912
27,400
27,450
27,500
27,550
27,450
27,500
27,550
27,600
0
0
0
0
3,058
3,050
3,042
3,034
5,369
5,358
5,348
5,337
6,194
6,184
6,173
6,163
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
30,600
30,650
30,700
30,750
30,650
30,700
30,750
30,800
0
0
0
0
2,546
2,538
2,530
2,522
4,695
4,684
4,674
4,663
5,520
5,510
5,499
5,489
0
0
0
0
3,595
3,587
3,579
3,571
6,076
6,066
6,055
6,045
6,902
6,891
6,881
6,870
27,600
27,650
27,700
27,750
27,650
27,700
27,750
27,800
0
0
0
0
3,026
3,018
3,010
3,002
5,327
5,316
5,306
5,295
6,152
6,142
6,131
6,121
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
30,800
30,850
30,900
30,950
30,850
30,900
30,950
31,000
0
0
0
0
2,514
2,506
2,498
2,490
4,653
4,642
4,632
4,621
5,478
5,468
5,457
5,447
0
0
0
0
3,563
3,555
3,547
3,539
6,034
6,024
6,013
6,003
6,860
6,849
6,839
6,828
27,800
27,850
27,900
27,950
27,850
27,900
27,950
28,000
0
0
0
0
2,994
2,986
2,978
2,970
5,285
5,274
5,264
5,253
6,110
6,100
6,089
6,079
0
0
0
0
3,995
3,995
3,995
3,995
6,604
6,604
6,604
6,604
7,430
7,430
7,430
7,430
31,000
31,050
31,100
31,150
31,050
31,100
31,150
31,200
0
0
0
0
2,482
2,475
2,467
2,459
4,611
4,600
4,590
4,579
5,436
5,426
5,415
5,405
0
0
0
0
3,531
3,523
3,515
3,507
5,992
5,982
5,971
5,961
6,818
6,807
6,797
6,786
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
20
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
31,200
31,250
31,300
31,350
31,250
31,300
31,350
31,400
0
0
0
0
2,451
2,443
2,435
2,427
4,569
4,558
4,547
4,537
5,394
5,384
5,373
5,362
0
0
0
0
3,499
3,491
3,483
3,475
5,950
5,940
5,929
5,918
6,776
6,765
6,755
6,744
34,400
34,450
34,500
34,550
34,450
34,500
34,550
34,600
0
0
0
0
1,939
1,931
1,923
1,915
3,895
3,884
3,874
3,863
4,720
4,710
4,699
4,689
0
0
0
0
2,987
2,979
2,971
2,963
5,276
5,266
5,255
5,245
6,102
6,091
6,081
6,070
31,400
31,450
31,500
31,550
31,450
31,500
31,550
31,600
0
0
0
0
2,419
2,411
2,403
2,395
4,526
4,516
4,505
4,495
5,352
5,341
5,331
5,320
0
0
0
0
3,467
3,459
3,451
3,443
5,908
5,897
5,887
5,876
6,733
6,723
6,712
6,702
34,600
34,650
34,700
34,750
34,650
34,700
34,750
34,800
0
0
0
0
1,907
1,899
1,891
1,883
3,853
3,842
3,831
3,821
4,678
4,667
4,657
4,646
0
0
0
0
2,956
2,948
2,940
2,932
5,234
5,224
5,213
5,202
6,060
6,049
6,038
6,028
31,600
31,650
31,700
31,750
31,650
31,700
31,750
31,800
0
0
0
0
2,387
2,379
2,371
2,363
4,484
4,474
4,463
4,453
5,310
5,299
5,289
5,278
0
0
0
0
3,435
3,427
3,419
3,411
5,866
5,855
5,845
5,834
6,691
6,681
6,670
6,660
34,800
34,850
34,900
34,950
34,850
34,900
34,950
35,000
0
0
0
0
1,875
1,867
1,859
1,851
3,810
3,800
3,789
3,779
4,636
4,625
4,615
4,604
0
0
0
0
2,924
2,916
2,908
2,900
5,192
5,181
5,171
5,160
6,017
6,007
5,996
5,986
31,800
31,850
31,900
31,950
31,850
31,900
31,950
32,000
0
0
0
0
2,355
2,347
2,339
2,331
4,442
4,432
4,421
4,411
5,268
5,257
5,247
5,236
0
0
0
0
3,403
3,395
3,387
3,379
5,824
5,813
5,803
5,792
6,649
6,639
6,628
6,618
35,000
35,050
35,100
35,150
35,050
35,100
35,150
35,200
0
0
0
0
1,843
1,835
1,827
1,819
3,768
3,758
3,747
3,737
4,594
4,583
4,573
4,562
0
0
0
0
2,892
2,884
2,876
2,868
5,150
5,139
5,129
5,118
5,975
5,965
5,954
5,944
32,000
32,050
32,100
32,150
32,050
32,100
32,150
32,200
0
0
0
0
2,323
2,315
2,307
2,299
4,400
4,390
4,379
4,368
5,226
5,215
5,205
5,194
0
0
0
0
3,371
3,363
3,355
3,347
5,782
5,771
5,761
5,750
6,607
6,597
6,586
6,576
35,200
35,250
35,300
35,350
35,250
35,300
35,350
35,400
0
0
0
0
1,811
1,803
1,795
1,787
3,726
3,716
3,705
3,695
4,552
4,541
4,531
4,520
0
0
0
0
2,860
2,852
2,844
2,836
5,108
5,097
5,087
5,076
5,933
5,923
5,912
5,902
32,200
32,250
32,300
32,350
32,250
32,300
32,350
32,400
0
0
0
0
2,291
2,283
2,275
2,267
4,358
4,347
4,337
4,326
5,183
5,173
5,162
5,152
0
0
0
0
3,339
3,331
3,323
3,315
5,739
5,729
5,718
5,708
6,565
6,554
6,544
6,533
35,400
35,450
35,500
35,550
35,450
35,500
35,550
35,600
0
0
0
0
1,779
1,771
1,763
1,755
3,684
3,674
3,663
3,652
4,510
4,499
4,488
4,478
0
0
0
0
2,828
2,820
2,812
2,804
5,066
5,055
5,045
5,034
5,891
5,881
5,870
5,859
32,400
32,450
32,500
32,550
32,450
32,500
32,550
32,600
0
0
0
0
2,259
2,251
2,243
2,235
4,316
4,305
4,295
4,284
5,141
5,131
5,120
5,110
0
0
0
0
3,307
3,299
3,291
3,283
5,697
5,687
5,676
5,666
6,523
6,512
6,502
6,491
35,600
35,650
35,700
35,750
35,650
35,700
35,750
35,800
0
0
0
0
1,747
1,739
1,731
1,723
3,642
3,631
3,621
3,610
4,467
4,457
4,446
4,436
0
0
0
0
2,796
2,788
2,780
2,772
5,023
5,013
5,002
4,992
5,849
5,838
5,828
5,817
32,600
32,650
32,700
32,750
32,650
32,700
32,750
32,800
0
0
0
0
2,227
2,219
2,211
2,203
4,274
4,263
4,253
4,242
5,099
5,089
5,078
5,068
0
0
0
0
3,275
3,267
3,259
3,251
5,655
5,645
5,634
5,624
6,481
6,470
6,460
6,449
35,800
35,850
35,900
35,950
35,850
35,900
35,950
36,000
0
0
0
0
1,715
1,707
1,699
1,691
3,600
3,589
3,579
3,568
4,425
4,415
4,404
4,394
0
0
0
0
2,764
2,756
2,748
2,740
4,981
4,971
4,960
4,950
5,807
5,796
5,786
5,775
32,800
32,850
32,900
32,950
32,850
32,900
32,950
33,000
0
0
0
0
2,195
2,187
2,179
2,171
4,232
4,221
4,211
4,200
5,057
5,047
5,036
5,026
0
0
0
0
3,243
3,235
3,227
3,219
5,613
5,603
5,592
5,582
6,439
6,428
6,418
6,407
36,000
36,050
36,100
36,150
36,050
36,100
36,150
36,200
0
0
0
0
1,683
1,676
1,668
1,660
3,558
3,547
3,537
3,526
4,383
4,373
4,362
4,352
0
0
0
0
2,732
2,724
2,716
2,708
4,939
4,929
4,918
4,908
5,765
5,754
5,744
5,733
33,000
33,050
33,100
33,150
33,050
33,100
33,150
33,200
0
0
0
0
2,163
2,155
2,147
2,139
4,189
4,179
4,168
4,158
5,015
5,004
4,994
4,983
0
0
0
0
3,211
3,203
3,195
3,187
5,571
5,560
5,550
5,539
6,397
6,386
6,375
6,365
36,200
36,250
36,300
36,350
36,250
36,300
36,350
36,400
0
0
0
0
1,652
1,644
1,636
1,628
3,516
3,505
3,494
3,484
4,341
4,331
4,320
4,309
0
0
0
0
2,700
2,692
2,684
2,676
4,897
4,887
4,876
4,865
5,723
5,712
5,702
5,691
33,200
33,250
33,300
33,350
33,250
33,300
33,350
33,400
0
0
0
0
2,131
2,123
2,115
2,107
4,147
4,137
4,126
4,116
4,973
4,962
4,952
4,941
0
0
0
0
3,179
3,171
3,163
3,155
5,529
5,518
5,508
5,497
6,354
6,344
6,333
6,323
36,400
36,450
36,500
36,550
36,450
36,500
36,550
36,600
0
0
0
0
1,620
1,612
1,604
1,596
3,473
3,463
3,452
3,442
4,299
4,288
4,278
4,267
0
0
0
0
2,668
2,660
2,652
2,644
4,855
4,844
4,834
4,823
5,680
5,670
5,659
5,649
33,400
33,450
33,500
33,550
33,450
33,500
33,550
33,600
0
0
0
0
2,099
2,091
2,083
2,075
4,105
4,095
4,084
4,074
4,931
4,920
4,910
4,899
0
0
0
0
3,147
3,139
3,131
3,123
5,487
5,476
5,466
5,455
6,312
6,302
6,291
6,281
36,600
36,650
36,700
36,750
36,650
36,700
36,750
36,800
0
0
0
0
1,588
1,580
1,572
1,564
3,431
3,421
3,410
3,400
4,257
4,246
4,236
4,225
0
0
0
0
2,636
2,628
2,620
2,612
4,813
4,802
4,792
4,781
5,638
5,628
5,617
5,607
33,600
33,650
33,700
33,750
33,650
33,700
33,750
33,800
0
0
0
0
2,067
2,059
2,051
2,043
4,063
4,053
4,042
4,032
4,889
4,878
4,868
4,857
0
0
0
0
3,115
3,107
3,099
3,091
5,445
5,434
5,424
5,413
6,270
6,260
6,249
6,239
36,800
36,850
36,900
36,950
36,850
36,900
36,950
37,000
0
0
0
0
1,556
1,548
1,540
1,532
3,389
3,379
3,368
3,358
4,215
4,204
4,194
4,183
0
0
0
0
2,604
2,596
2,588
2,580
4,771
4,760
4,750
4,739
5,596
5,586
5,575
5,565
33,800
33,850
33,900
33,950
33,850
33,900
33,950
34,000
0
0
0
0
2,035
2,027
2,019
2,011
4,021
4,010
4,000
3,989
4,846
4,836
4,825
4,815
0
0
0
0
3,083
3,075
3,067
3,059
5,403
5,392
5,381
5,371
6,228
6,217
6,207
6,196
37,000
37,050
37,100
37,150
37,050
37,100
37,150
37,200
0
0
0
0
1,524
1,516
1,508
1,500
3,347
3,337
3,326
3,315
4,173
4,162
4,152
4,141
0
0
0
0
2,572
2,564
2,556
2,548
4,729
4,718
4,708
4,697
5,554
5,544
5,533
5,523
34,000
34,050
34,100
34,150
34,050
34,100
34,150
34,200
0
0
0
0
2,003
1,995
1,987
1,979
3,979
3,968
3,958
3,947
4,804
4,794
4,783
4,773
0
0
0
0
3,051
3,043
3,035
3,027
5,360
5,350
5,339
5,329
6,186
6,175
6,165
6,154
37,200
37,250
37,300
37,350
37,250
37,300
37,350
37,400
0
0
0
0
1,492
1,484
1,476
1,468
3,305
3,294
3,284
3,273
4,130
4,120
4,109
4,099
0
0
0
0
2,540
2,532
2,524
2,516
4,686
4,676
4,665
4,655
5,512
5,501
5,491
5,480
34,200
34,250
34,300
34,350
34,250
34,300
34,350
34,400
0
0
0
0
1,971
1,963
1,955
1,947
3,937
3,926
3,916
3,905
4,762
4,752
4,741
4,731
0
0
0
0
3,019
3,011
3,003
2,995
5,318
5,308
5,297
5,287
6,144
6,133
6,123
6,112
37,400
37,450
37,500
37,550
37,450
37,500
37,550
37,600
0
0
0
0
1,460
1,452
1,444
1,436
3,263
3,252
3,242
3,231
4,088
4,078
4,067
4,057
0
0
0
0
2,508
2,500
2,492
2,484
4,644
4,634
4,623
4,613
5,470
5,459
5,449
5,438
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
21
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
37,600
37,650
37,700
37,750
37,650
37,700
37,750
37,800
0
0
0
0
1,428
1,420
1,412
1,404
3,221
3,210
3,200
3,189
4,046
4,036
4,025
4,015
0
0
0
0
2,476
2,468
2,460
2,452
4,602
4,592
4,581
4,571
5,428
5,417
5,407
5,396
40,800
40,850
40,900
40,950
40,850
40,900
40,950
41,000
0
0
0
0
916
908
900
892
2,547
2,536
2,526
2,515
3,372
3,362
3,351
3,341
0
0
0
0
1,965
1,957
1,949
1,941
3,928
3,918
3,907
3,897
4,754
4,743
4,733
4,722
37,800
37,850
37,900
37,950
37,850
37,900
37,950
38,000
0
0
0
0
1,396
1,388
1,380
1,372
3,179
3,168
3,158
3,147
4,004
3,994
3,983
3,973
0
0
0
0
2,444
2,436
2,428
2,420
4,560
4,550
4,539
4,529
5,386
5,375
5,365
5,354
41,000
41,050
41,100
41,150
41,050
41,100
41,150
41,200
0
0
0
0
884
877
869
861
2,505
2,494
2,484
2,473
3,330
3,320
3,309
3,299
0
0
0
0
1,933
1,925
1,917
1,909
3,886
3,876
3,865
3,855
4,712
4,701
4,691
4,680
38,000
38,050
38,100
38,150
38,050
38,100
38,150
38,200
0
0
0
0
1,364
1,356
1,348
1,340
3,136
3,126
3,115
3,105
3,962
3,951
3,941
3,930
0
0
0
0
2,412
2,404
2,396
2,388
4,518
4,507
4,497
4,486
5,344
5,333
5,322
5,312
41,200
41,250
41,300
41,350
41,250
41,300
41,350
41,400
0
0
0
0
853
845
837
829
2,463
2,452
2,441
2,431
3,288
3,278
3,267
3,256
0
0
0
0
1,901
1,893
1,885
1,877
3,844
3,834
3,823
3,812
4,670
4,659
4,649
4,638
38,200
38,250
38,300
38,350
38,250
38,300
38,350
38,400
0
0
0
0
1,332
1,324
1,316
1,308
3,094
3,084
3,073
3,063
3,920
3,909
3,899
3,888
0
0
0
0
2,380
2,372
2,364
2,356
4,476
4,465
4,455
4,444
5,301
5,291
5,280
5,270
41,400
41,450
41,500
41,550
41,450
41,500
41,550
41,600
0
0
0
0
821
813
805
797
2,420
2,410
2,399
2,389
3,246
3,235
3,225
3,214
0
0
0
0
1,869
1,861
1,853
1,845
3,802
3,791
3,781
3,770
4,627
4,617
4,606
4,596
38,400
38,450
38,500
38,550
38,450
38,500
38,550
38,600
0
0
0
0
1,300
1,292
1,284
1,276
3,052
3,042
3,031
3,021
3,878
3,867
3,857
3,846
0
0
0
0
2,348
2,340
2,332
2,324
4,434
4,423
4,413
4,402
5,259
5,249
5,238
5,228
41,600
41,650
41,700
41,750
41,650
41,700
41,750
41,800
0
0
0
0
789
781
773
765
2,378
2,368
2,357
2,347
3,204
3,193
3,183
3,172
0
0
0
0
1,837
1,829
1,821
1,813
3,760
3,749
3,739
3,728
4,585
4,575
4,564
4,554
38,600
38,650
38,700
38,750
38,650
38,700
38,750
38,800
0
0
0
0
1,268
1,260
1,252
1,244
3,010
3,000
2,989
2,979
3,836
3,825
3,815
3,804
0
0
0
0
2,316
2,308
2,300
2,292
4,392
4,381
4,371
4,360
5,217
5,207
5,196
5,186
41,800
41,850
41,900
41,950
41,850
41,900
41,950
42,000
0
0
0
0
757
749
741
733
2,336
2,326
2,315
2,305
3,162
3,151
3,141
3,130
0
0
0
0
1,805
1,797
1,789
1,781
3,718
3,707
3,697
3,686
4,543
4,533
4,522
4,512
38,800
38,850
38,900
38,950
38,850
38,900
38,950
39,000
0
0
0
0
1,236
1,228
1,220
1,212
2,968
2,957
2,947
2,936
3,793
3,783
3,772
3,762
0
0
0
0
2,284
2,276
2,268
2,260
4,350
4,339
4,328
4,318
5,175
5,164
5,154
5,143
42,000
42,050
42,100
42,150
42,050
42,100
42,150
42,200
0
0
0
0
725
717
709
701
2,294
2,284
2,273
2,262
3,120
3,109
3,099
3,088
0
0
0
0
1,773
1,765
1,757
1,749
3,676
3,665
3,655
3,644
4,501
4,491
4,480
4,470
39,000
39,050
39,100
39,150
39,050
39,100
39,150
39,200
0
0
0
0
1,204
1,196
1,188
1,180
2,926
2,915
2,905
2,894
3,751
3,741
3,730
3,720
0
0
0
0
2,252
2,244
2,236
2,228
4,307
4,297
4,286
4,276
5,133
5,122
5,112
5,101
42,200
42,250
42,300
42,350
42,250
42,300
42,350
42,400
0
0
0
0
693
685
677
669
2,252
2,241
2,231
2,220
3,077
3,067
3,056
3,046
0
0
0
0
1,741
1,733
1,725
1,717
3,633
3,623
3,612
3,602
4,459
4,448
4,438
4,427
39,200
39,250
39,300
39,350
39,250
39,300
39,350
39,400
0
0
0
0
1,172
1,164
1,156
1,148
2,884
2,873
2,863
2,852
3,709
3,699
3,688
3,678
0
0
0
0
2,220
2,212
2,204
2,196
4,265
4,255
4,244
4,234
5,091
5,080
5,070
5,059
42,400
42,450
42,500
42,550
42,450
42,500
42,550
42,600
0
0
0
0
661
653
645
637
2,210
2,199
2,189
2,178
3,035
3,025
3,014
3,004
0
0
0
0
1,709
1,701
1,693
1,685
3,591
3,581
3,570
3,560
4,417
4,406
4,396
4,385
39,400
39,450
39,500
39,550
39,450
39,500
39,550
39,600
0
0
0
0
1,140
1,132
1,124
1,116
2,842
2,831
2,821
2,810
3,667
3,657
3,646
3,636
0
0
0
0
2,188
2,180
2,172
2,164
4,223
4,213
4,202
4,192
5,049
5,038
5,028
5,017
42,600
42,650
42,700
42,750
42,650
42,700
42,750
42,800
0
0
0
0
629
621
613
605
2,168
2,157
2,147
2,136
2,993
2,983
2,972
2,962
0
0
0
0
1,677
1,669
1,661
1,653
3,549
3,539
3,528
3,518
4,375
4,364
4,354
4,343
39,600
39,650
39,700
39,750
39,650
39,700
39,750
39,800
0
0
0
0
1,108
1,100
1,092
1,084
2,800
2,789
2,778
2,768
3,625
3,614
3,604
3,593
0
0
0
0
2,157
2,149
2,141
2,133
4,181
4,171
4,160
4,149
5,007
4,996
4,985
4,975
42,800
42,850
42,900
42,950
42,850
42,900
42,950
43,000
0
0
0
0
597
589
581
573
2,126
2,115
2,105
2,094
2,951
2,941
2,930
2,920
0
0
0
0
1,645
1,637
1,629
1,621
3,507
3,497
3,486
3,476
4,333
4,322
4,312
4,301
39,800
39,850
39,900
39,950
39,850
39,900
39,950
40,000
0
0
0
0
1,076
1,068
1,060
1,052
2,757
2,747
2,736
2,726
3,583
3,572
3,562
3,551
0
0
0
0
2,125
2,117
2,109
2,101
4,139
4,128
4,118
4,107
4,964
4,954
4,943
4,933
43,000
43,050
43,100
43,150
43,050
43,100
43,150
43,200
0
0
0
0
565
557
549
541
2,083
2,073
2,062
2,052
2,909
2,898
2,888
2,877
0
0
0
0
1,613
1,605
1,597
1,589
3,465
3,454
3,444
3,433
4,291
4,280
4,269
4,259
40,000
40,050
40,100
40,150
40,050
40,100
40,150
40,200
0
0
0
0
1,044
1,036
1,028
1,020
2,715
2,705
2,694
2,684
3,541
3,530
3,520
3,509
0
0
0
0
2,093
2,085
2,077
2,069
4,097
4,086
4,076
4,065
4,922
4,912
4,901
4,891
43,200
43,250
43,300
43,350
43,250
43,300
43,350
43,400
0
0
0
0
533
525
517
509
2,041
2,031
2,020
2,010
2,867
2,856
2,846
2,835
0
0
0
0
1,581
1,573
1,565
1,557
3,423
3,412
3,402
3,391
4,248
4,238
4,227
4,217
40,200
40,250
40,300
40,350
40,250
40,300
40,350
40,400
0
0
0
0
1,012
1,004
996
2,673
2,663
2,652
2,642
3,499
3,488
3,478
3,467
0
0
0
0
2,061
2,053
2,045
2,037
4,055
4,044
4,034
4,023
4,880
4,870
4,859
4,849
43,400
43,450
43,500
43,550
43,450
43,500
43,550
43,600
0
0
0
0
501
493
485
477
1,999
1,989
1,978
1,968
2,825
2,814
2,804
2,793
0
0
0
0
1,549
1,541
1,533
1,525
3,381
3,370
3,360
3,349
4,206
4,196
4,185
4,175
988
40,400
40,450
40,500
40,550
40,450
40,500
40,550
40,600
0
0
0
0
980
972
964
956
2,631
2,621
2,610
2,599
3,457
3,446
3,435
3,425
0
0
0
0
2,029
2,021
2,013
2,005
4,013
4,002
3,992
3,981
4,838
4,828
4,817
4,806
43,600
43,650
43,700
43,750
43,650
43,700
43,750
43,800
0
0
0
0
469
461
453
445
1,957
1,947
1,936
1,926
2,783
2,772
2,762
2,751
0
0
0
0
1,517
1,509
1,501
1,493
3,339
3,328
3,318
3,307
4,164
4,154
4,143
4,133
40,600
40,650
40,700
40,750
40,650
40,700
40,750
40,800
0
0
0
0
948
940
932
924
2,589
2,578
2,568
2,557
3,414
3,404
3,393
3,383
0
0
0
0
1,997
1,989
1,981
1,973
3,970
3,960
3,949
3,939
4,796
4,785
4,775
4,764
43,800
43,850
43,900
43,950
43,850
43,900
43,950
44,000
0
0
0
0
437
429
421
413
1,915
1,904
1,894
1,883
2,740
2,730
2,719
2,709
0
0
0
0
1,485
1,477
1,469
1,461
3,297
3,286
3,275
3,265
4,122
4,111
4,101
4,090
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
(Continued)
22
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
44,000
44,050
44,100
44,150
44,050
44,100
44,150
44,200
0
0
0
0
405
397
389
381
1,873
1,862
1,852
1,841
2,698
2,688
2,677
2,667
0
0
0
0
1,453
1,445
1,437
1,429
3,254
3,244
3,233
3,223
4,080
4,069
4,059
4,048
47,200
47,250
47,300
47,350
47,250
47,300
47,350
47,400
0
0
0
0
0
0
0
0
1,199
1,188
1,178
1,167
2,024
2,014
2,003
1,993
0
0
0
0
942
934
926
918
2,580
2,570
2,559
2,549
3,406
3,395
3,385
3,374
44,200
44,250
44,300
44,350
44,250
44,300
44,350
44,400
0
0
0
0
373
365
357
349
1,831
1,820
1,810
1,799
2,656
2,646
2,635
2,625
0
0
0
0
1,421
1,413
1,405
1,397
3,212
3,202
3,191
3,181
4,038
4,027
4,017
4,006
47,400
47,450
47,500
47,550
47,450
47,500
47,550
47,600
0
0
0
0
0
0
0
0
1,157
1,146
1,136
1,125
1,982
1,972
1,961
1,951
0
0
0
0
910
902
894
886
2,538
2,528
2,517
2,507
3,364
3,353
3,343
3,332
44,400
44,450
44,500
44,550
44,450
44,500
44,550
44,600
0
0
0
0
341
333
325
317
1,789
1,778
1,768
1,757
2,614
2,604
2,593
2,583
0
0
0
0
1,389
1,381
1,373
1,365
3,170
3,160
3,149
3,139
3,996
3,985
3,975
3,964
47,600
47,650
47,700
47,750
47,650
47,700
47,750
47,800
0
0
0
0
0
0
0
0
1,115
1,104
1,094
1,083
1,940
1,930
1,919
1,909
0
0
0
0
878
870
862
854
2,496
2,486
2,475
2,465
3,322
3,311
3,301
3,290
44,600
44,650
44,700
44,750
44,650
44,700
44,750
44,800
0
0
0
0
309
301
293
285
1,747
1,736
1,725
1,715
2,572
2,561
2,551
2,540
0
0
0
0
1,358
1,350
1,342
1,334
3,128
3,118
3,107
3,096
3,954
3,943
3,932
3,922
47,800
47,850
47,900
47,950
47,850
47,900
47,950
48,000
0
0
0
0
0
0
0
0
1,073
1,062
1,052
1,041
1,898
1,888
1,877
1,867
0
0
0
0
846
838
830
822
2,454
2,444
2,433
2,423
3,280
3,269
3,259
3,248
44,800
44,850
44,900
44,950
44,850
44,900
44,950
45,000
0
0
0
0
277
269
261
253
1,704
1,694
1,683
1,673
2,530
2,519
2,509
2,498
0
0
0
0
1,326
1,318
1,310
1,302
3,086
3,075
3,065
3,054
3,911
3,901
3,890
3,880
48,000
48,050
48,100
48,150
48,050
48,100
48,150
48,200
0
0
0
0
0
0
0
0
1,030
1,020
1,009
999
1,856
1,845
1,835
1,824
0
0
0
0
814
806
798
790
2,412
2,401
2,391
2,380
3,238
3,227
3,216
3,206
45,000
45,050
45,100
45,150
45,050
45,100
45,150
45,200
0
0
0
0
245
237
229
221
1,662
1,652
1,641
1,631
2,488
2,477
2,467
2,456
0
0
0
0
1,294
1,286
1,278
1,270
3,044
3,033
3,023
3,012
3,869
3,859
3,848
3,838
48,200
48,250
48,300
48,350
48,250
48,300
48,350
48,400
0
0
0
0
0
0
0
0
988
978
967
957
1,814
1,803
1,793
1,782
0
0
0
0
782
774
766
758
2,370
2,359
2,349
2,338
3,195
3,185
3,174
3,164
45,200
45,250
45,300
45,350
45,250
45,300
45,350
45,400
0
0
0
0
213
205
197
189
1,620
1,610
1,599
1,589
2,446
2,435
2,425
2,414
0
0
0
0
1,262
1,254
1,246
1,238
3,002
2,991
2,981
2,970
3,827
3,817
3,806
3,796
48,400
48,450
48,500
48,550
48,450
48,500
48,550
48,600
0
0
0
0
0
0
0
0
946
936
925
915
1,772
1,761
1,751
1,740
0
0
0
0
750
742
734
726
2,328
2,317
2,307
2,296
3,153
3,143
3,132
3,122
45,400
45,450
45,500
45,550
45,450
45,500
45,550
45,600
0
0
0
0
181
173
165
157
1,578
1,568
1,557
1,546
2,404
2,393
2,382
2,372
0
0
0
0
1,230
1,222
1,214
1,206
2,960
2,949
2,939
2,928
3,785
3,775
3,764
3,753
48,600
48,650
48,700
48,750
48,650
48,700
48,750
48,800
0
0
0
0
0
0
0
0
904
894
883
873
1,730
1,719
1,709
1,698
0
0
0
0
718
710
702
694
2,286
2,275
2,265
2,254
3,111
3,101
3,090
3,080
45,600
45,650
45,700
45,750
45,650
45,700
45,750
45,800
0
0
0
0
149
141
133
125
1,536
1,525
1,515
1,504
2,361
2,351
2,340
2,330
0
0
0
0
1,198
1,190
1,182
1,174
2,917
2,907
2,896
2,886
3,743
3,732
3,722
3,711
48,800
48,850
48,900
48,950
48,850
48,900
48,950
49,000
0
0
0
0
0
0
0
0
862
851
841
830
1,687
1,677
1,666
1,656
0
0
0
0
686
678
670
662
2,244
2,233
2,222
2,212
3,069
3,058
3,048
3,037
45,800
45,850
45,900
45,950
45,850
45,900
45,950
46,000
0
0
0
0
117
109
101
93
1,494
1,483
1,473
1,462
2,319
2,309
2,298
2,288
0
0
0
0
1,166
1,158
1,150
1,142
2,875
2,865
2,854
2,844
3,701
3,690
3,680
3,669
49,000
49,050
49,100
49,150
49,050
49,100
49,150
49,200
0
0
0
0
0
0
0
0
820
809
799
788
1,645
1,635
1,624
1,614
0
0
0
0
654
646
638
630
2,201
2,191
2,180
2,170
3,027
3,016
3,006
2,995
46,000
46,050
46,100
46,150
46,050
46,100
46,150
46,200
0
0
0
0
85
78
70
62
1,452
1,441
1,431
1,420
2,277
2,267
2,256
2,246
0
0
0
0
1,134
1,126
1,118
1,110
2,833
2,823
2,812
2,802
3,659
3,648
3,638
3,627
49,200
49,250
49,300
49,350
49,250
49,300
49,350
49,400
0
0
0
0
0
0
0
0
778
767
757
746
1,603
1,593
1,582
1,572
0
0
0
0
622
614
606
598
2,159
2,149
2,138
2,128
2,985
2,974
2,964
2,953
46,200
46,250
46,300
46,350
46,250
46,300
46,350
46,400
0
0
0
0
54
46
38
30
1,410
1,399
1,388
1,378
2,235
2,225
2,214
2,203
0
0
0
0
1,102
1,094
1,086
1,078
2,791
2,781
2,770
2,759
3,617
3,606
3,596
3,585
49,400
49,450
49,500
49,550
49,450
49,500
49,550
49,600
0
0
0
0
0
0
0
0
736
725
715
704
1,561
1,551
1,540
1,530
0
0
0
0
590
582
574
566
2,117
2,107
2,096
2,086
2,943
2,932
2,922
2,911
46,400
46,450
46,500
46,550
46,450
46,500
46,550
46,600
0
0
0
0
22
14
6
1,367
1,357
1,346
1,336
2,193
2,182
2,172
2,161
0
0
0
0
1,070
1,062
1,054
1,046
2,749
2,738
2,728
2,717
3,574
3,564
3,553
3,543
49,600
49,650
49,700
49,750
49,650
49,700
49,750
49,800
0
0
0
0
0
0
0
0
694
683
672
662
1,519
1,508
1,498
1,487
0
0
0
0
559
551
543
535
2,075
2,065
2,054
2,043
2,901
2,890
2,879
2,869
*
46,600
46,650
46,700
46,750
46,650
46,700
46,750
46,800
0
0
0
0
0
0
0
0
1,325
1,315
1,304
1,294
2,151
2,140
2,130
2,119
0
0
0
0
1,038
1,030
1,022
1,014
2,707
2,696
2,686
2,675
3,532
3,522
3,511
3,501
49,800
49,850
49,900
49,950
49,850
49,900
49,950
50,000
0
0
0
0
0
0
0
0
651
641
630
620
1,477
1,466
1,456
1,445
0
0
0
0
527
519
511
503
2,033
2,022
2,012
2,001
2,858
2,848
2,837
2,827
46,800
46,850
46,900
46,950
46,850
46,900
46,950
47,000
0
0
0
0
0
0
0
0
1,283
1,273
1,262
1,252
2,109
2,098
2,088
2,077
0
0
0
0
1,006
998
2,665
2,654
2,644
2,633
3,490
3,480
3,469
3,459
50,000
50,050
50,100
50,150
50,050
50,100
50,150
50,200
0
0
0
0
0
0
0
0
609
599
588
578
1,435
1,424
1,414
1,403
0
0
0
0
495
487
479
471
1,991
1,980
1,970
1,959
2,816
2,806
2,795
2,785
990
982
47,000
47,050
47,100
47,150
47,050
47,100
47,150
47,200
0
0
0
0
0
0
0
0
1,241
1,231
1,220
1,209
2,067
2,056
2,046
2,035
0
0
0
0
974
966
958
950
2,623
2,612
2,602
2,591
3,448
3,438
3,427
3,417
50,200
50,250
50,300
50,350
50,250
50,300
50,350
50,400
0
0
0
0
0
0
0
0
567
557
546
536
1,393
1,382
1,372
1,361
0
0
0
0
463
455
447
439
1,949
1,938
1,928
1,917
2,774
2,764
2,753
2,743
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $46,550 but less than $46,560, and you have one qualifying child who has a valid SSN,
your credit is $1.
If the amount you are looking up from the worksheet is $46,560 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
(Continued)
23
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
50,400
50,450
50,500
50,550
50,450
50,500
50,550
50,600
0
0
0
0
0
0
0
0
525
515
504
493
1,351
1,340
1,329
1,319
0
0
0
0
431
423
415
407
1,907
1,896
1,886
1,875
2,732
2,722
2,711
2,700
53,200
53,250
53,300
53,350
53,250
53,300
53,350
53,400
0
0
0
0
0
0
0
0
0
0
0
0
761
0
0
0
0
0
0
0
0
1,317
1,306
1,296
1,285
2,142
2,132
2,121
2,111
750
740
729
50,600
50,650
50,700
50,750
50,650
50,700
50,750
50,800
0
0
0
0
0
0
0
0
483
472
462
451
1,308
1,298
1,287
1,277
0
0
0
0
399
391
383
375
1,864
1,854
1,843
1,833
2,690
2,679
2,669
2,658
53,400
53,450
53,500
53,550
53,450
53,500
53,550
53,600
0
0
0
0
0
0
0
0
0
0
0
0
719
708
698
687
0
0
0
0
0
0
0
0
1,275
1,264
1,254
1,243
2,100
2,090
2,079
2,069
50,800
50,850
50,900
50,950
50,850
50,900
50,950
51,000
0
0
0
0
0
0
0
0
441
430
420
409
1,266
1,256
1,245
1,235
0
0
0
0
367
359
351
343
1,822
1,812
1,801
1,791
2,648
2,637
2,627
2,616
53,600
53,650
53,700
53,750
53,650
53,700
53,750
53,800
0
0
0
0
0
0
0
0
0
0
0
0
677
666
656
645
0
0
0
0
0
0
0
0
1,233
1,222
1,212
1,201
2,058
2,048
2,037
2,027
51,000
51,050
51,100
51,150
51,050
51,100
51,150
51,200
0
0
0
0
0
0
0
0
399
388
378
367
1,224
1,214
1,203
1,193
0
0
0
0
335
327
319
311
1,780
1,770
1,759
1,749
2,606
2,595
2,585
2,574
53,800
53,850
53,900
53,950
53,850
53,900
53,950
54,000
0
0
0
0
0
0
0
0
0
0
0
0
634
624
613
603
0
0
0
0
0
0
0
0
1,191
1,180
1,169
1,159
2,016
2,005
1,995
1,984
51,200
51,250
51,300
51,350
51,250
51,300
51,350
51,400
0
0
0
0
0
0
0
0
357
346
335
325
1,182
1,172
1,161
1,150
0
0
0
0
303
295
287
279
1,738
1,728
1,717
1,706
2,564
2,553
2,543
2,532
54,000
54,050
54,100
54,150
54,050
54,100
54,150
54,200
0
0
0
0
0
0
0
0
0
0
0
0
592
582
571
561
0
0
0
0
0
0
0
0
1,148
1,138
1,127
1,117
1,974
1,963
1,953
1,942
51,400
51,450
51,500
51,550
51,450
51,500
51,550
51,600
0
0
0
0
0
0
0
0
314
304
293
283
1,140
1,129
1,119
1,108
0
0
0
0
271
263
255
247
1,696
1,685
1,675
1,664
2,521
2,511
2,500
2,490
54,200
54,250
54,300
54,350
54,250
54,300
54,350
54,400
0
0
0
0
0
0
0
0
0
0
0
0
550
540
529
519
0
0
0
0
0
0
0
0
1,106
1,096
1,085
1,075
1,932
1,921
1,911
1,900
51,600
51,650
51,700
51,750
51,650
51,700
51,750
51,800
0
0
0
0
0
0
0
0
272
262
251
241
1,098
1,087
1,077
1,066
0
0
0
0
239
231
223
215
1,654
1,643
1,633
1,622
2,479
2,469
2,458
2,448
54,400
54,450
54,500
54,550
54,450
54,500
54,550
54,600
0
0
0
0
0
0
0
0
0
0
0
0
508
498
487
477
0
0
0
0
0
0
0
0
1,064
1,054
1,043
1,033
1,890
1,879
1,869
1,858
51,800
51,850
51,900
51,950
51,850
51,900
51,950
52,000
0
0
0
0
0
0
0
0
230
220
209
199
1,056
1,045
1,035
1,024
0
0
0
0
207
199
191
183
1,612
1,601
1,591
1,580
2,437
2,427
2,416
2,406
54,600
54,650
54,700
54,750
54,650
54,700
54,750
54,800
0
0
0
0
0
0
0
0
0
0
0
0
466
455
445
434
0
0
0
0
0
0
0
0
1,022
1,012
1,001
990
1,848
1,837
1,826
1,816
52,000
52,050
52,100
52,150
52,050
52,100
52,150
52,200
0
0
0
0
0
0
0
0
188
178
167
156
1,014
1,003
993
0
0
0
0
175
167
159
151
1,570
1,559
1,549
1,538
2,395
2,385
2,374
2,364
54,800
54,850
54,900
54,950
54,850
54,900
54,950
55,000
0
0
0
0
0
0
0
0
0
0
0
0
424
413
403
392
0
0
0
0
0
0
0
0
980
969
959
948
1,805
1,795
1,784
1,774
982
52,200
52,250
52,300
52,350
52,250
52,300
52,350
52,400
0
0
0
0
0
0
0
0
146
135
125
114
971
961
950
940
0
0
0
0
143
135
127
119
1,527
1,517
1,506
1,496
2,353
2,342
2,332
2,321
55,000
55,050
55,100
55,150
55,050
55,100
55,150
55,200
0
0
0
0
0
0
0
0
0
0
0
0
382
371
361
350
0
0
0
0
0
0
0
0
938
927
917
906
1,763
1,753
1,742
1,732
52,400
52,450
52,500
52,550
52,450
52,500
52,550
52,600
0
0
0
0
0
0
0
0
104
93
929
919
908
898
0
0
0
0
111
103
95
1,485
1,475
1,464
1,454
2,311
2,300
2,290
2,279
55,200
55,250
55,300
55,350
55,250
55,300
55,350
55,400
0
0
0
0
0
0
0
0
0
0
0
0
340
329
319
308
0
0
0
0
0
0
0
0
896
885
875
864
1,721
1,711
1,700
1,690
83
72
87
52,600
52,650
52,700
52,750
52,650
52,700
52,750
52,800
0
0
0
0
0
0
0
0
62
51
41
30
887
877
866
856
0
0
0
0
79
71
63
55
1,443
1,433
1,422
1,412
2,269
2,258
2,248
2,237
55,400
55,450
55,500
55,550
55,450
55,500
55,550
55,600
0
0
0
0
0
0
0
0
0
0
0
0
298
287
276
266
0
0
0
0
0
0
0
0
854
843
833
822
1,679
1,669
1,658
1,647
52,800
52,850
52,900
52,950
52,850
52,900
52,950
53,000
0
0
0
0
0
0
0
0
20
9
845
835
824
814
0
0
0
0
47
39
31
23
1,401
1,391
1,380
1,370
2,227
2,216
2,206
2,195
55,600
55,650
55,700
55,750
55,650
55,700
55,750
55,800
0
0
0
0
0
0
0
0
0
0
0
0
255
245
234
224
0
0
0
0
0
0
0
0
811
801
790
780
1,637
1,626
1,616
1,605
*
0
53,000
53,050
53,100
53,150
53,050
53,100
53,150
53,200
0
0
0
0
0
0
0
0
0
0
0
0
803
792
782
771
0
0
0
0
15
7
1,359
1,348
1,338
1,327
2,185
2,174
2,163
2,153
55,800
55,850
55,900
55,950
55,850
55,900
55,950
56,000
0
0
0
0
0
0
0
0
0
0
0
0
213
203
192
182
0
0
0
0
0
0
0
0
769
759
748
738
1,595
1,584
1,574
1,563
**
0
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $52,900 but less than $52,918, and you have two qualifying children who have valid
SSNs, your credit is $2.
If the amount you are looking up from the worksheet is $52,918 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
**
If the amount you are looking up from the worksheet is at least $53,100 but less than $53,120, and you have one qualifying child who has a valid SSN,
your credit is $2.
If the amount you are looking up from the worksheet is $53,120 or more, and you have one qualifying child who has a valid SSN, you can’t take the
credit.
(Continued)
24
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
56,000
56,050
56,100
56,150
56,050
56,100
56,150
56,200
0
0
0
0
0
0
0
0
0
0
0
0
171
0
0
0
0
0
0
0
0
727
717
706
696
1,553
1,542
1,532
1,521
58,800
58,850
58,900
58,950
58,850
58,900
58,950
59,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
138
127
116
106
963
952
942
931
161
150
140
56,200
56,250
56,300
56,350
56,250
56,300
56,350
56,400
0
0
0
0
0
0
0
0
0
0
0
0
129
119
108
97
0
0
0
0
0
0
0
0
685
675
664
653
1,511
1,500
1,490
1,479
59,000
59,050
59,100
59,150
59,050
59,100
59,150
59,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
95
85
74
64
921
910
900
889
56,400
56,450
56,500
56,550
56,450
56,500
56,550
56,600
0
0
0
0
0
0
0
0
0
0
0
0
87
76
66
55
0
0
0
0
0
0
0
0
643
632
622
611
1,468
1,458
1,447
1,437
59,200
59,250
59,300
59,350
59,250
59,300
59,350
59,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
53
43
32
22
879
868
858
847
56,600
56,650
56,700
56,750
56,650
56,700
56,750
56,800
0
0
0
0
0
0
0
0
0
0
0
0
45
34
24
13
0
0
0
0
0
0
0
0
601
590
580
569
1,426
1,416
1,405
1,395
59,400
59,450
59,500
59,550
59,450
59,500
59,550
59,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11
**
0
837
826
816
805
0
56,800
56,850
56,900
56,950
56,850
56,900
56,950
57,000
0
0
0
0
0
0
0
0
0
0
0
0
*
0
0
0
0
0
0
0
0
0
0
0
559
548
538
527
1,384
1,374
1,363
1,353
59,600
59,650
59,700
59,750
59,650
59,700
59,750
59,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
795
784
773
763
57,000
57,050
57,100
57,150
57,050
57,100
57,150
57,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
517
506
496
485
1,342
1,332
1,321
1,311
59,800
59,850
59,900
59,950
59,850
59,900
59,950
60,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
752
742
731
721
57,200
57,250
57,300
57,350
57,250
57,300
57,350
57,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
474
464
453
443
1,300
1,289
1,279
1,268
60,000
60,050
60,100
60,150
60,050
60,100
60,150
60,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
710
700
689
679
57,400
57,450
57,500
57,550
57,450
57,500
57,550
57,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
432
422
411
401
1,258
1,247
1,237
1,226
60,200
60,250
60,300
60,350
60,250
60,300
60,350
60,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
668
658
647
637
57,600
57,650
57,700
57,750
57,650
57,700
57,750
57,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
390
380
369
359
1,216
1,205
1,195
1,184
60,400
60,450
60,500
60,550
60,450
60,500
60,550
60,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
626
616
605
594
57,800
57,850
57,900
57,950
57,850
57,900
57,950
58,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
348
338
327
317
1,174
1,163
1,153
1,142
60,600
60,650
60,700
60,750
60,650
60,700
60,750
60,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
584
573
563
552
58,000
58,050
58,100
58,150
58,050
58,100
58,150
58,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
306
295
285
274
1,132
1,121
1,110
1,100
60,800
60,850
60,900
60,950
60,850
60,900
60,950
61,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
542
531
521
510
58,200
58,250
58,300
58,350
58,250
58,300
58,350
58,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
264
253
243
232
1,089
1,079
1,068
1,058
61,000
61,050
61,100
61,150
61,050
61,100
61,150
61,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
500
489
479
468
58,400
58,450
58,500
58,550
58,450
58,500
58,550
58,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
222
211
201
190
1,047
1,037
1,026
1,016
61,200
61,250
61,300
61,350
61,250
61,300
61,350
61,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
458
447
437
426
58,600
58,650
58,700
58,750
58,650
58,700
58,750
58,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
180
169
159
148
1,005
995
61,400
61,450
61,500
61,550
61,450
61,500
61,550
61,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
415
405
394
384
984
974
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $56,800 but less than $56,838, and you have three qualifying children who have valid
SSNs, your credit is $4.
If the amount you are looking up from the worksheet is $56,838 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
**
If the amount you are looking up from the worksheet is at least $59,450 but less than $59,478, and you have two qualifying children who have valid
SSNs, your credit is $3.
If the amount you are looking up from the worksheet is $59,478 or more, and you have two qualifying children who have valid SSNs, you can’t take
the credit.
(Continued)
25
Earned Income Credit (EIC) Table - Continued
(Caution. This is not a tax table.)
And your filing status is–
And your filing status is–
If the amount you
are looking up from
the worksheet is–
If the amount you
are looking up from
the worksheet is–
Single, head of household,
or qualifying surviving
spouse★
Married filing jointly and you
have–
Single, head of household,
Married filing jointly and you
have–
or qualifying surviving
spouse★
and you have–
and you have–
0
1
2
3
0
1
2
3
0
1
2
3
0
1
2
3
At least But less
than
Your credit is–
Your credit is–
At least But less
than
Your credit is–
Your credit is–
61,600
61,650
61,700
61,750
61,650
61,700
61,750
61,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
373
363
352
342
62,800
62,850
62,900
62,950
62,850
62,900
62,950
63,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
121
110
100
89
61,800
61,850
61,900
61,950
61,850
61,900
61,950
62,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
331
321
310
300
63,000
63,050
63,100
63,150
63,050
63,100
63,150
63,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
79
68
57
47
62,000
62,050
62,100
62,150
62,050
62,100
62,150
62,200
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
289
279
268
258
63,200
63,250
63,300
63,350
63,250
63,300
63,350
63,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
36
26
15
*
62,200
62,250
62,300
62,350
62,250
62,300
62,350
62,400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
247
236
226
215
62,400
62,450
62,500
62,550
62,450
62,500
62,550
62,600
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
205
194
184
173
62,600
62,650
62,700
62,750
62,650
62,700
62,750
62,800
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
163
152
142
131
★
Use this column if your filing status is married filing separately and you qualify to claim the EIC. See the instructions for line 27.
*
If the amount you are looking up from the worksheet is at least $63,350 but less than $63,398, and you have three qualifying children who have valid
SSNs, your credit is $5.
If the amount you are looking up from the worksheet is $63,398 or more, and you have three qualifying children who have valid SSNs, you can’t take
the credit.
26
27